<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-7202</journal-id>
<journal-title><![CDATA[Estudios Económicos (México, D.F.)]]></journal-title>
<abbrev-journal-title><![CDATA[Estud. Econ. (México, D.F.)]]></abbrev-journal-title>
<issn>0186-7202</issn>
<publisher>
<publisher-name><![CDATA[El Colegio de México A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-72022016000100003</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Comparison of fiscal system progressivity over time: theory and application in Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Huesca Reynoso]]></surname>
<given-names><![CDATA[Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Araar]]></surname>
<given-names><![CDATA[Abdelkrim]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Center of Research for Food and Development  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Université Laval CIRPÉE ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Canada</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2016</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2016</year>
</pub-date>
<volume>31</volume>
<numero>1</numero>
<fpage>3</fpage>
<lpage>45</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-72022016000100003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-72022016000100003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-72022016000100003&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Assessing the progressivity of a fiscal system is relevant to develop a global idea on the extent of redistribution. We analyze the evolution of how fiscal policy affects the design of a fiscal system, as well as its progressivity over time. We assess the dynamics of progressivity during the period 2002-2012. This work adopts a non-parametric approach to measure the progressivity of taxes and transfers in Mexico, using a common support of comparison. Progressivity increased and high levels of polarization and inequality generate a non-negligible impact on its level when the common support of comparison is applied.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La evaluación de la progresividad de un sistema fiscal es relevante para tener una idea general de la magnitud de la redistribución. Se investiga la evolución de la progresividad en el tiempo y cómo la política fiscal del gobierno afecta a su diseño en México, así como la dinámica de la progresividad del sistema fiscal en el peiodo 2002-2012. Se utiliza un método de comparación de la progresividad con una aplicación noparamétrica y un soporte común de comparación en el tiempo. Se detecta un aumento en la progresividad con altos niveles de polarización y desigualdad con un impacto reductor en sus niveles.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[sistema fiscal]]></kwd>
<kwd lng="es"><![CDATA[progresividad]]></kwd>
<kwd lng="es"><![CDATA[desigualdad]]></kwd>
<kwd lng="es"><![CDATA[polarización]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="en"><![CDATA[fiscal system]]></kwd>
<kwd lng="en"><![CDATA[progressivity]]></kwd>
<kwd lng="en"><![CDATA[inequality]]></kwd>
<kwd lng="en"><![CDATA[polarization]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
</kwd-group>
</article-meta>
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