This course focuses on public revenues. It is designed to cover the general theory of taxation and at the same time apply it to the Mexican context. You can download the syllabus in Spanish here.

Course structure

  • Introduction.
    • Introduction to Mexico‚Äôs tax system.
    • Tax incidence.
    • Deadweight loss.
    • Econometric overview.
  • Optimal Taxation.
    • Optimal taxes on commodities.
    • Income taxation.
    • Corporate taxation.
    • Taxes and evasion.
    • Capital taxation.
    • Optimal taxation and political economy.
  • Selected Topics.
    • Social Security: Formality and informality in Mexico.
    • Tax evasion in Chile.
    • Distortions: Introduction to the theory of the second best.