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Labor tax wedge in México compared to OECD and APEC member countries

Authors

DOI:

https://doi.org/10.18041/1900-0642/criteriolibre.2024v22n41.12348

Keywords:

Fiscal Wedge, Formal Work, Working market, Social Security

Abstract

The tax wedge for labor in Mexico is determined for the 2020 fiscal year, and is compared with the tax wedge of the countries that are members of both the Organization for Economic Cooperation and Development (OECD) and the Economic Cooperation Forum. Asia Pacific (APEC). A total of 202 tax wedges were determined for Mexico, ranging from 21.59% to 53.87%; is compared with the tax wedge of the APEC member countries published by the OECD and it is concluded that in Mexico there is not a single tax wedge since the income tax is progressive, it is found that the Mexican tax wedge becomes, even higher than that of Japan, and at its minimum amount it is above the wedge of Chile and New Zealand.

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Author Biographies

  • Flor Tavera, Universidad Virtual del Estado de Guanajuato

    Doctora en Administración, Maestra en Fiscal, Contador Público, miembro del Sistema Nacional de Investigadores nivel Investigadora en estancia Posdoctoral por CONAHCYT en la Universidad Virtual del Estado de Guanajuato. ORCID: https://orcid.org/0000-0003-3878-7518 Correo electrónico: fltavera@uveg.edu.mx

  • Virginia Hernández, Universidad Michoacana de San Nicolás de Hidalgo

    Doctora en Ciencias, Maestra en Administración, Contador Público, miembro del Sistema Nacional de Investigadores nivel I. Profesora Investigadora de la Universidad Michoacana de San Nicolás de Hidalgo. ORCID: https://orcid.org/0000-0003-0533-7617 Correo electrónico: virginia.hernandez@umich.mx

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Published

2024-11-13

Versions

Issue

Vol. 22 No. 41 (2024)

Section

Artículos

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Copyright (c) 2024 Criterio Libre

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How to Cite

Labor tax wedge in México compared to OECD and APEC member countries. (2024). Criterio Libre, 22(41), 106-116. https://doi.org/10.18041/1900-0642/criteriolibre.2024v22n41.12348