摘要：From 1995 to 2009, the border regions, which included Quintana Roo, enjoyed a preferential Value-Added Tax (VAT) rate of 10% while the rest of the country had a 15% rate; later, since 2010 and until 2013, the VAT rate for border regions was increased to 11%; at the end of that year, the President of Mexico presented the Law initiative to generalize the rate nationally to 16%, arguing that an ideal design would be one in which there were neither preferential exceptions nor treatments. The main objective of this work is to evaluate if the rate changes in Quintana Roo can be considered significant; to accomplish that, classic methods of significance will be applied, but contrasted with tests for the typified difference of the average, fundamental parameters of the meta-analysis.Clasificación JEL: M48, E62.
