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- Title
Tax Rate of Management Control: The Mexican Income Tax Rates System for Resident and Non-Residents.
- Authors
Mancilla-Rendón, Enriqueta; Astudillo-Moya, Marcela; Lozano, Carmen
- Abstract
The aim of this study is to show the tax rate of management control of the legislation according to the tax residence of the people who obtain income from wages. The questions considered here are: Is the income tax rate applied to national resident workers and to residents abroad proportionally? Under the same circumstances, in both cases do they pay similar amounts? The empirical analysis was based on the evaluation of the income tax and tax rate of management control in Mexico based on the Suits progressivity index. It was found that, under similar conditions, the amount of the tax to be paid by a resident abroad is less than that paid by a national resident.
- Subjects
MEXICO; TAX rates; INCOME tax; MANAGEMENT controls; NONRESIDENTS; TAX laws
- Publication
Sustainability (2071-1050), 2021, Vol 13, Issue 16, p9202
- ISSN
2071-1050
- Publication type
Article
- DOI
10.3390/su13169202