Effects of legal complexity on value-added tax (VAT) collection in Mexico from 1980 to 2019

Authors

  • Javier Moreno-Espinosa
  • José A. Nuñez-Mora
  • Jaime Beltrán-Godoy
  • Leovardo Mata-Mata

DOI:

https://doi.org/10.29201/pe-ipn.v18i38.150

Keywords:

tax, finance, entropy

Abstract

In this paper we investigate the dependence between Value Added Tax (VAT) and Tax Complexity. Three models are analyzed: Least Squares (LS), Generalized Least Squares (GLS), Iteratively Reweighted Least Squared (IRLS). In all the models the dependent variable is the VAT as proportion of GDP from 1980 to 2019 and the independent variables included the Structured, Interdependence, Entropy (As the Complexity measure of VAT Law). Dummies area included representing change of law in different years (1983, 1992, 1995, 2010). The Three models showed consistency in the negative sign and statistical significance of entropy.

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Published

2023-06-28 — Updated on 2025-05-26

How to Cite

Moreno-Espinosa, J., Nuñez-Mora, J. A., Beltrán-Godoy, J., & Mata-Mata, L. (2025). Effects of legal complexity on value-added tax (VAT) collection in Mexico from 1980 to 2019. Panorama Económico, 18(38), 73–92. https://doi.org/10.29201/pe-ipn.v18i38.150

Issue

Vol. 18 No. 38 (2023)

Section

Artículos

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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