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Bank Account Ownership by Micro-entrepreneurs in Mexico

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dc.contributor.eventThe Economics of Informality Conference 2018spa
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.description.abstractThis 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.eng
dc.format.mimetypeapplication/pdf
dc.identifier.doihttps://doi.org/10.48713/10336_18253
dc.identifier.urihttp://repository.urosario.edu.co/handle/10336/18253
dc.language.isoeng
dc.publisher.otherUniversidad del Rosario. Facultad de Economíaspa
dc.rightsAtribución-NoComercial-CompartirIgual 2.5 Colombiaspa
dc.rights.accesRightsinfo:eu-repo/semantics/openAccess
dc.rights.accesoAbierto (Texto Completo)spa
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/2.5/co/
dc.source.instnameinstname:Universidad del Rosariospa
dc.source.reponamereponame:Repositorio Institucional EdocURspa
dc.subjectEconomía informalspa
dc.subjectLegislación fiscalspa
dc.subjectMicroempresariosspa
dc.subjectInclusión financieraspa
dc.subject.ddcProducción
dc.subject.keywordInformal economyeng
dc.subject.keywordTax legislationeng
dc.subject.keywordMicro-entrepreneurseng
dc.subject.keywordFinancial inclusioneng
dc.subject.lembEconomía informalspa
dc.subject.lembMicroempresasspa
dc.titleBank Account Ownership by Micro-entrepreneurs in Mexicospa
dc.typeconferenceObjecteng
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersion
dc.type.spaDocumento de conferenciaspa
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The Economics of Informality Conference 2018