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Private education and taxes: Is the tax regime for private schools just?

PDF (Español)

Published: 2016-11-21

Author

Juan Espindola

Centro de Investigación y Docencia Económicas

Keywords: private education; justice; taxes; Mexico

Abstract

This paper describes and evaluates the tax regime that benefits private schools in Mexico, particularly in Mexico City. Its central claim is that this regime is incompatible with educational equality and justice. The main contribution of the paper is to examine primary and secondary empirical sources in light of the normative argument guiding this work. The first section of this work clarifies the central issues that will be addressed in the paper. The second section briefly describes the key features of the Mexican private educational sector and its tax regime. Finally, section three argues that this regime is regressive, and that the moral justifications usually invoked in its defense are untenable. 

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Author Biography

Juan Espindola

Centro de Investigación y Docencia Económicas

Juan Espíndola Mata es Profesor-Investigador del Programa Interdisciplinario de Políticas y Prácticas Educativas del Centro de Investigación y Docencia Económicas. Es doctor en Ciencia Política con especialidad en Filosofía Política por la Universidad de Michigan y licenciado en Administración Pública por El Colegio de México. Sus temas de especialización son la desigualdad educativa y la justicia transicional. Su trabajo ha sido publicacado en revistas internacionales tales como German Studies Review, Res Publica, Ethical Theory and Moral Practice. Es autor del libro Exposing Unjust Collaborators. Transitional Justice and Respect in Germany, publicado por Cambridge University Press.

 

PDF (Español)

Published: 2016-11-21

How to Cite

Espindola, J. (2016). Private education and taxes: Is the tax regime for private schools just?. Education Policy Analysis Archives, 24, 118. https://doi.org/10.14507/epaa.24.2531