2026/03/30 by Raymundo M. Campos-Vázquez, Camilo A. Cepeda-Francese, Alice Krozer +1 · 1 voice
Business, Management and Accounting · Economics, Econometrics and Finance · Social Sciences · #Corporate Taxation and Avoidance #Local Government Finance and Decentralization #Taxation and Compliance Studies
paper · doi:10.1017/s0047279426101317
openalex publication_date 2026/03/30 · openalex created_date 2026/03/31 · openalex updated_date 2026/05/21
Abstract Using an original representative survey of 3,179 participants, we study the determinants of support for reintroducing inheritance taxation in Mexico. Two scenarios are analysed: a universal tax and a progressive tax applied only to inheritances exceeding USD 1 million (purchasing power parity [PPP]). While support for the universal tax is low (13.3 per cent), the progressive tax garners significant backing (41.8 per cent), reflecting a preference for progressivity. Regression and lasso models reveal that perceptions of tax evasion among the wealthy are the strongest predictors of support for the progressive tax. At the same time, trust in government is critical for the universal tax. Contrary to findings in high-income countries, fairness concerns such as the proportion of wealth from inheritance or corruption or reasons for poverty play a limited role in shaping attitudes. These findings provide valuable insights for tax policy design in unequal societies and emphasise the importance of addressing perceptions of compliance.