Alil Álvarez Alcalá is quoted in the “La ‘receta’ para una reforma fiscal equitativa” as a specialist on some of the ingredients that create an integral fiscal reform. Specifically, in a progressive regime, Alil is quoted as stating that “Traditionally, what we understand as progressivity is that qualitative people with higher income pay more taxes than the people with lower income.” On condonation of fiscal credits, she says “Mexico is one of the few countries where forgiving programs leave people who paid their taxes on time worse off. In many countries, these programs are meant to forgive sanctions and penalty fees, but in Mexico they imply that you can save on the tax itself. This is totally undesirable. Lastly, she is quoted on the end of a zero-based value added tax: “Taxes to consumption are regressive because people who earn less pay more. Acknowledging this, some countries choose zero taxes on food and medicines. This was also decided in Mexico, but just as a form to counterbalance regressivity. This could have been achieved as well through public spending on social programs.”

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