<?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>1870-6622</journal-id>
<journal-title><![CDATA[EconoQuantum]]></journal-title>
<abbrev-journal-title><![CDATA[EconoQuantum]]></abbrev-journal-title>
<issn>1870-6622</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Guadalajara]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1870-66222016000200033</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Condiciones de la política de impuestos para mantener la polarización y la desigualdad]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Andrade Rosas]]></surname>
<given-names><![CDATA[Luis Antonio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad La Salle Facultad de Negocios ]]></institution>
<addr-line><![CDATA[Cd. de México ]]></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>
<volume>13</volume>
<numero>2</numero>
<fpage>33</fpage>
<lpage>50</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1870-66222016000200033&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1870-66222016000200033&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1870-66222016000200033&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: La polarización es una medida que representa la desigualdad entre grupos. Una característica de estos grupos es el nivel de identificación grupal. Si no existiera tal identificación, polarización y desigualdad coincidirían. Este trabajo muestra las condiciones que debe satisfacer una política proporcional de impuestos para mantener el grado de polarización.3 La literatura muestra que la desigualdad se mantiene, sin embargo, para mantener la polarización, las políticas impositivas son especiales y son más estrictas cuando el grado de identificación grupal va en aumento. Destaca finalmente la creación de políticas negativas para mantener la polarización, en particular llamadas subsidios.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: The polarization is a measure that represents the inequity between groups. These groups are identified in a manner that if there is not identification within the group, polarization and inequality will be the same. This work shows the conditions that must satisfy a proportional tax policy to maintain the degree of polarization. The literature shows that inequality remains unchanged; however, to maintain the polarization unchanged, the tax policies are special and are more stringent when the degree of group identification is increasing. In particular, emerge negative policies, such as subsidies.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Política de impuestos]]></kwd>
<kwd lng="es"><![CDATA[desigualdad]]></kwd>
<kwd lng="es"><![CDATA[polarización]]></kwd>
<kwd lng="es"><![CDATA[distribución de ingresos]]></kwd>
<kwd lng="en"><![CDATA[Tax policy]]></kwd>
<kwd lng="en"><![CDATA[inequality]]></kwd>
<kwd lng="en"><![CDATA[polarization]]></kwd>
<kwd lng="en"><![CDATA[income distribution]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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