publication . Preprint . 2001

NAFTA and Mexico's Tax Policy Reform

Jorge Martinez-Vazquez; Duanje Chen;
Open Access
  • Published: 01 Jan 2001
The North American Free Trade Agreement (NAFTA) has had a significant effect on Mexico’s economy and institutions. The ongoing consideration of tax reform in Mexico requires an evaluation of the role of NAFTA in Mexico’s economy, including its tax structure; it also requires an assessment of the impact of the Mexico’s tax system on the trade and capital flows between Mexico and its NAFTA partners, the United States and Canada. Clearly, no good tax reform in Mexico can ignore the role of NAFTA.This paper provides a review of the evidence on the economic impact of NAFTA, focusing on the evolution of foreign trade and foreign direct investment (FDI) flows in Mexico...
free text keywords: NAFTA,Mexico,Tax Policy Reform
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