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dc.creatorRodríguez Zamora, Carolina 
dc.date.accessioned2018-08-03T15:46:11Z
dc.date.available2018-08-03T15:46:11Z
dc.date.created2018-05-28
dc.date.issued2018 
dc.identifier.urihttp://repository.urosario.edu.co/handle/10336/18253
dc.descriptionThis paper evaluates the impact of a VAT rate increase on bank account ownershipby Mexican micro-entrepreneurs considering informality as the main channel of this effect. Using two rounds of a cross-section survey aimed at understanding financial inclusion in Mexicoand a difference-in-difference strategy, results indicate that an increase in the VAT rate negatively affects the probability of having a bank account by micro-entrepreneurs in northern municipalities where the tax rate increased from 11 to 16 percent. In particular, financial inclusion of micro-entrepreneurs in the northern border decreased and the effect is statistically significant,whereas financial inclusion of formal and informal salaried workersin the northern borderdid not change as their fiscal obligations remained the same with the VAT amendment.
dc.format.mimetypeapplication/pdf
dc.language.isoeng
dc.rightsAtribución-NoComercial-CompartirIgual 2.5 Colombia
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/2.5/co/
dc.sourceinstname:Universidad del Rosario
dc.sourcereponame:Repositorio Institucional EdocUR
dc.subjectEconomía informal
dc.subjectLegislación fiscal
dc.subjectMicroempresarios
dc.subjectInclusión financiera
dc.subject.ddcProducción 
dc.subject.lembEconomía informal
dc.subject.lembMicroempresas
dc.titleBank Account Ownership by Micro-entrepreneurs in Mexico
dc.typeconferenceObject
dc.subject.keywordInformal economy
dc.subject.keywordTax legislation
dc.subject.keywordMicro-entrepreneurs
dc.subject.keywordFinancial inclusion
dc.publisher.otherUniversidad del Rosario. Facultad de Economía
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.type.spaDocumento de conferencia
dc.rights.accesoAbierto (Texto Completo)
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.contributor.eventThe Economics of Informality Conference 2018


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Atribución-NoComercial-CompartirIgual 2.5 Colombia
Except where otherwise noted, this item's license is described as Atribución-NoComercial-CompartirIgual 2.5 Colombia