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Energy taxation, subsidy removal and poverty in Mexico

机译：墨西哥的能源税，补贴拆除和贫困

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摘要

Equity and efficiency are crucial issues behind any tax reform, but they are particularly relevant in countries with high inequality and large shares of poverty. This paper provides a comprehensive socio-economic empirical assessment of Mexico's proposed (and partially implemented) tax reforms in the energy domain, and of a hypothetical partial removal of existing electricity subsidies. Using a rich household income and expenditure survey within the context of a demand system adjustment of non-durable goods, the article provides the public-revenue, environmental and distributional impacts from the simulation of different combinations of energy taxation, subsidy-removal and distributive offsets. The paper also provides detailed ex-ante evidence on the effects of compensatory devices that may contribute to the successful implementation of energy reform packages and significant poverty alleviation in Mexico.
机译：股权和效率是任何税收改革背后的关键问题，但它们在高度不平等和大贫困股份的国家特别相关。 本文提供了墨西哥的全面社会经济实证评估（和部分实施）能源领域的税收改革，并假设部分拆除现有的电力补贴。 在需求体系调整不耐用商品的情况下，使用富裕的家庭收入和支出调查，本文从模拟不同组合的能源税，补贴和分配抵销时提供公共收入，环境和分布影响 。 本文还提供了有关辅助设备效果的详细的前赌注证据，这些证据可能有助于成功实施能源改革包装和墨西哥的重大扶贫。

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