Some reflexions on distributive? public finance

Abstract

THIS PAPER ANALYZES IF THE PROPOSAL OF THE ”NEW DISTRIBUTIVE PUBLIC FINANCE” PRESENTED BY PRESIDENT FOX, REALLY CONSTITUTES A DEEP CHANGE ON FISCAL STRUCTURE OF MEXICO IN SENSE THAT VERIFY IF IT PROMOTES A BETTER INCOME DISTRIBUTION. THE AUTHOR CONCLUDES THAT AN INCREASE OF DIRECT TAXES, LIKE INCOME TAX, INSTEAD OF INDIRECT TAXES, -LIKE VALUE-ADDED TAX- IS NECESSARY TO REACH THIS TARGET.