<?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>0188-3380</journal-id>
<journal-title><![CDATA[Economía: teoría y práctica]]></journal-title>
<abbrev-journal-title><![CDATA[Econ: teor. práct]]></abbrev-journal-title>
<issn>0188-3380</issn>
<publisher>
<publisher-name><![CDATA[Universidad Autónoma Metropolitana, a través de la Unidad Iztapalapa, la Unidad Azcapotzalco y la Unidad Xochimilco, División de Ciencias Sociales]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0188-33802016000200067</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Capacidad redistributiva de los gastos fiscales en el contexto de la polarización del ingreso en México, 2008-2012]]></article-title>
<article-title xml:lang="en"><![CDATA[Redistributive Capacity of Fiscal Policy in the Context of Income Polarization in Mexico, 2008-2012]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Manzanares Rivera]]></surname>
<given-names><![CDATA[José Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,El Colegio de la Frontera Norte  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2016</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2016</year>
</pub-date>
<numero>45</numero>
<fpage>67</fpage>
<lpage>96</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0188-33802016000200067&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0188-33802016000200067&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0188-33802016000200067&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: El presente trabajo busca abordar el concepto de gasto fiscal a partir del caso del impuesto negativo por enajenación de gasolinas y diesel en México para destacar su potencial redistributivo y analizar el comportamiento territorial de los niveles de polarización económica en el marco de la asignación presupuestal de aportaciones federales de corte social. Se aplican métodos de estimación no paramétrica a los microdatos de la Encuesta Nacional de Ingresos y Gastos de los Hogares, para el periodo 2008-2012. Los resultados sugieren que el gasto fiscal implícito en la tasa negativa del Impuesto Especial sobre Producción y Servicios a la gasolina y el diesel tiene un potencial redistributivo equivalente a una reducción del índice de polarización de Duclos, Esteban y Ray, de IDER &#8776; 0.26 a IDER &#8776; 0.23. Por otra parte, se detecta un patrón de extrema inequidad desde Michoacán hasta Veracruz y Tamaulipas, conformando un cinturón de polarización.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: In this paper, the relationship between fiscal expenditures and income polarization is documented. Additionally, the spatial behavior of income polarization is examined in the context of selected federal expenditures outlined in the Budget for the period 2008-2012. The analysis is based on micro data from the Encuesta Nacional de Ingresos y Gastos de los Hogares (National Survey of Income and Expenses of Households) following the Duclos, Esteban and Ray methodology to estimate polarization using a non-parametric approach. Results suggest that the fiscal expenditure implicit in the Impuesto Especial sobre Producción y Servicios (Special Tax on Production and Services) has potential to reduce IDER from 0.26 to 0.23. Also an extreme inequality spatial pattern is identified, which extends from Michoacán to Veracruz and Tamaulipas, forming a polarization belt.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[gastos fiscales]]></kwd>
<kwd lng="es"><![CDATA[inequidad]]></kwd>
<kwd lng="es"><![CDATA[aportaciones federales]]></kwd>
<kwd lng="es"><![CDATA[Ramo 33]]></kwd>
<kwd lng="es"><![CDATA[presupuesto]]></kwd>
<kwd lng="en"><![CDATA[fiscal expenditures]]></kwd>
<kwd lng="en"><![CDATA[inequality]]></kwd>
<kwd lng="en"><![CDATA[federal appropriations]]></kwd>
<kwd lng="en"><![CDATA[Ramo 33]]></kwd>
<kwd lng="en"><![CDATA[budget]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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