<?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>1665-5346</journal-id>
<journal-title><![CDATA[Revista mexicana de economía y finanzas]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. mex. econ. finanz]]></abbrev-journal-title>
<issn>1665-5346</issn>
<publisher>
<publisher-name><![CDATA[Instituto Mexicano de Ejecutivos de Finanzas A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1665-53462019000100079</article-id>
<article-id pub-id-type="doi">10.21919/remef.v14i1.360</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Impact of Income Taxes on Wages. A Non Parametric Analysis of the Mexican Case by Gender]]></article-title>
<article-title xml:lang="es"><![CDATA[Impacto de los impuestos al salario. Un análisis no paramétrico del caso de México por Género]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Llamas Rembao]]></surname>
<given-names><![CDATA[Linda Irene]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<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[González]]></surname>
<given-names><![CDATA[José Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Centro de Investigación en Alimentación y Desarrollo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Centro de Investigación en Alimentación y Desarrollo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Sonora  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2019</year>
</pub-date>
<volume>14</volume>
<numero>1</numero>
<fpage>79</fpage>
<lpage>94</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1665-53462019000100079&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1665-53462019000100079&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1665-53462019000100079&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective of this work is to measure the effect of income tax on wages in Mexico with respect to gender and working hours. A microsimulation of the tax burden of formal wage earners was carried out, using a non-parametric method to avoid assuming a functional relationship of variables through the use of the Gaussian kernel function. The results show that the tax burden only falls on 60% of salaried employees. Men bear a higher tax burden than women and an increase in working hours does not cause a significant increase in the payment of the tax. It is recommended to establish strategies in favor of better salaries that allow an increase in collection. The limitation of the study is that it does not consider the incidence of corporate or self-employed taxes. The originality of this is to offer an alternative measure of income tax considering wages and working hours without establishing a priori conditions between them. The conclusion is that a low-wage labor market will not contribute to the strengthening of public income.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo del trabajo es medir el efecto del impuesto sobre la renta en los salarios en México en función del sexo y las horas trabajadas. Realizamos microsimulación de la carga impositiva de los asalariados formales y utilizamos un método no paramétrico para evitar asumir una relación funcional de las variables, mediante el uso de la función kernel Gaussiana. Los resultados muestran que la carga impositiva solo recae en el 60 por ciento de los asalariados. Los hombres soportan una mayor carga tributaria que las mujeres y un aumento en las horas de trabajo no causa un aumento significativo en el pago del impuesto. Se recomienda establecer estrategias a favor de mejores salarios que permita incrementar la recaudación. La limitante del estudio es que no considera la incidencia de impuestos de sociedades o trabajadores por cuenta propia. La originalidad es ofrecer una medición alternativa del ISR teniendo en cuenta los salarios y las horas de trabajo sin establecer condiciones a priori entre ellos. Se concluye que un mercado laboral de bajos salarios no contribuirá al fortalecimiento de los ingresos públicos.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Tax burden]]></kwd>
<kwd lng="en"><![CDATA[Income taxes]]></kwd>
<kwd lng="en"><![CDATA[Wages]]></kwd>
<kwd lng="en"><![CDATA[Non-parametric analysis]]></kwd>
<kwd lng="en"><![CDATA[Redistribution]]></kwd>
<kwd lng="en"><![CDATA[H22]]></kwd>
<kwd lng="en"><![CDATA[H24]]></kwd>
<kwd lng="en"><![CDATA[J31]]></kwd>
<kwd lng="en"><![CDATA[C14]]></kwd>
<kwd lng="en"><![CDATA[H23]]></kwd>
<kwd lng="es"><![CDATA[Carga fiscal]]></kwd>
<kwd lng="es"><![CDATA[Impuestos directos]]></kwd>
<kwd lng="es"><![CDATA[Salarios]]></kwd>
<kwd lng="es"><![CDATA[Análisis no paramétrico, Redistribución]]></kwd>
<kwd lng="es"><![CDATA[H22]]></kwd>
<kwd lng="es"><![CDATA[H24]]></kwd>
<kwd lng="es"><![CDATA[J31]]></kwd>
<kwd lng="es"><![CDATA[C14]]></kwd>
<kwd lng="es"><![CDATA[H23]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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