<?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>2448-718X</journal-id>
<journal-title><![CDATA[El trimestre económico]]></journal-title>
<abbrev-journal-title><![CDATA[El trimestre econ]]></abbrev-journal-title>
<issn>2448-718X</issn>
<publisher>
<publisher-name><![CDATA[Fondo de Cultura Económica]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-718X2015000300523</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Distribución del ingreso, impuestos y transferencias en México. Un análisis de equilibrio general aplicado]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Casares]]></surname>
<given-names><![CDATA[Enrique R.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[García S]]></surname>
<given-names><![CDATA[María Guadalupe]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ruiz G.]]></surname>
<given-names><![CDATA[Lucía A.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sobarzo]]></surname>
<given-names><![CDATA[Horacio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,UAM-A Departamento de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,UAM-A Departamento de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,UAM-A Departamento de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,El Colegio de México Centro de Estudios Económicos ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2015</year>
</pub-date>
<volume>82</volume>
<numero>327</numero>
<fpage>523</fpage>
<lpage>558</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-718X2015000300523&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-718X2015000300523&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-718X2015000300523&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este artículo se argumenta que, dada la fuerte concentración del ingreso en México y la estrechez de la base tributaria del ingreso, resulta muy difícil realizar una reforma tributaria que sea recaudatoria y redistributiva. Para ello se construyó un modelo de equilibrio general aplicado que incluye, entre otras cosas, una desagregación de los hogares en 10 niveles de ingreso, la estructura tributaria y de transferencias del país y las esferas productivas y de consumo. Los escenarios confirman que, lograr una recaudación adicional significativa, y mejorar al mismo tiempo la desigualdad del ingreso (medida por el coeficiente de Gini), implica aumentos de tasas o bases difíciles de lograr en las condiciones actuales.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This article argues that, given the strong income concentration in Mexico, and the narrowness of the income tax base, it is very difficult to realize a tax reform that is redistributive, and increases tax collection. For that purpose, an applied model of general equilibrium was built, which includes, among some other things: a disaggregation of homes in 10 income levels, the tax and transferring structures of the country, and the productive and consumer spheres. The scenario confirms that to achieve a significant addition in tax collection, and, at the same time, to diminish the income inequality (measured by the Gini coefficient), imply increases of rates and bases, which is difficult to achieve in the present conditions.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[distribución del ingreso]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[modelo de equilibrio general]]></kwd>
<kwd lng="es"><![CDATA[transferencias]]></kwd>
<kwd lng="es"><![CDATA[índice de Gini]]></kwd>
</kwd-group>
</article-meta>
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