Resumen:
The purpose of this research is to measure the expected impact of the value-added tax of 16% on food and medicine to Mexican consumers, by estimating indicators such as the Gini index, the Lorenz curves, the Foster Greer Thorbecke index (FGT) and the estimated income deciles. Taking monthly income per capita variable, the results show that the Gini index for the distribution of disposable income 2012, without application changes from 0.52 to 0.53 with iva iva application in food and medicine. Moreover poverty is more sensitive, because there is an increment of 2.3 million people, especially in the medium and lower income strata.