Ethos Foundation, April 2012
The aim of this publication is to identify areas of opportunity in the field of tax expenditures to increase their impact on economic development in Mexico. The efficiency of tax expenditures as tools for economic growth is analyzed and recommendations for increasing their effectiveness are made.
The major conclusions describe the role of tax expenditures in Mexico and internationally, how the Mexican tax expenditure budget has progressed and digressed, and suggestions for more useful ways of classifying and reporting tax expenditures.
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