Special excise tax on food and beverages and its impact on inflation in Mexico in terms of dynamics, persistence, and change of regime
Objetive.
The objective of this research is to study the strength of transfer, the transitions, and the persistence of the special excise tax on products and services (known by its Spanish acronym, IEPS) applicable since January 2014 to high-energy foods and soft drinks, and the effect of the tax on the annual inflation rates for these foods and beverages