Equidad en los impuestos y gastos en la escolaridad de los hogares por decil de ingreso: el caso de México 2004 y 2014

Abstract

In developing countries, the public education system seeks to provide with equity criteria the educational resources demanded by the citizens of the nation. It is common that the demand for these resources is positively biased by the level of household income, since the permanence in the education system is positively correlated with the level of household income.In this research, the redistributive effect of formal education spending is estimated from the net subsidy to each decile of income of households in Mexico 2004 and 2014. For this, it was necessary to estimate the taxes paid for each decile of household, as well as the subsidy to the education they received.The methodology used was the incidence-benefit. This analysis includes the effect of the tax burden of households versus subsidies and public expenditures on schooling that they receive from the State. The National Income and Expenditure Survey of Households (ENIGH) was taken as the main source of information. Since the survey presents the net income of households, the reconstruction of gross income was necessary. For this, an inference method was proposed based on an algorithm constructed in FORTRAN language.In addition, an innovative classification of households based on their tax contribution was considered. The households were classified as income taxpayers (ISR), non-taxpayers and the entire population.With this classification in mind, the net benefit for each household decile was determined and, in addition, it is concluded that the State affects this distribution in a regressive way, mainly in the contributing households. However, in 2014 a progressive effect was found in relation to transfers in basic education of households that did not contribute to income tax.