<?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>S2448-718X2025000200309</article-id>
<article-id pub-id-type="doi">10.20430/ete.v92i366.2492</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Una ruta de reforma con bienestar social a los impuestos indirectos en México]]></article-title>
<article-title xml:lang="en"><![CDATA[A path of reform with social welfare to indirect taxes in Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Huesca]]></surname>
<given-names><![CDATA[Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Llamas]]></surname>
<given-names><![CDATA[Linda]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Centro de Investigación en Alimentación y Desarrollo Departamento de Economía Regional ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Estatal de Sonora  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<volume>92</volume>
<numero>366</numero>
<fpage>309</fpage>
<lpage>346</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-718X2025000200309&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-718X2025000200309&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-718X2025000200309&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este trabajo realiza una discusión acerca de la factibilidad de una reforma al impuesto al valor agregado (IVA) en México, ante la necesidad de incrementar la recaudación de forma progresiva con un enfoque de bienestar social. Se propone el método novedoso de descomposición del índice de Kakwani que permite detectar las categorías de gastos que contribuyen en mayor medida a la progresividad o a la regresividad. Los impuestos indirectos se obtienen mediante el microsimulador de impuestos y transferencias Mexmod, a fin de analizar el efecto de dos escenarios de reformas hipotéticas. Los resultados indican que los bienes de lujo tienen margen de incremento de IVA y contribuyen a una mejora de la progresividad, mientras que los alimentos, el transporte público, los servicios médicos, el pago de los servicios domésticos y los gastos de su mantenimiento tienen más incidencia de ser regresivos. Por lo tanto, las reformas al IVA aquí propuestas recaerían más sobre los ingresos altos al compensar con una transferencia progresiva a los ingresos bajos, y, potencialmente, aumentarían los ingresos públicos de 4.1 a 5.2 y 6.2 puntos del producto interno bruto (PIB) en cada reforma y podrían erradicar la pobreza extrema. Con ello, quienes hacen política fiscal pueden tomar las decisiones más acertadas al priorizar al mismo tiempo el bienestar social y la equidad de los pagos impositivos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This paper discusses the feasibility of a value-added tax (VAT) reform in Mexico, as a path to increase revenues progressively with social welfare. It proposes a novel method of decomposition of the Kakwani index, as it allows the detection of the categories of expenditure that contribute the most to progressivity or regressivity. It obtains indirect taxes using Mexmod-the tax-benefit microsimulation model for Mexico-to analyze the effect of two hypothetical reform scenarios. Results show that luxury goods can improve progressivity if VAT is raised, while food, public transportation, medical services, payment of household services, and maintenance are more likely to be regressive. Therefore, the tax burden from the vat reforms would fall more heavily on high incomes as the low-income households are compensated with a progressive transfer and would potentially increase revenues from the current 4.1 to 5.2 and 6.2 gross domestic product (GDP) points on each scenario, being able to eradicate extreme poverty. Based on this evidence, fiscal policymakers can make the best decisions while prioritizing social welfare and equity of tax payments.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[ingresos fiscales]]></kwd>
<kwd lng="es"><![CDATA[impuestos indirectos]]></kwd>
<kwd lng="es"><![CDATA[reforma tributaria]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="en"><![CDATA[Tax revenues]]></kwd>
<kwd lng="en"><![CDATA[indirect taxes]]></kwd>
<kwd lng="en"><![CDATA[tax reform]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Alvarado Pérez]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Orraca Romano]]></surname>
<given-names><![CDATA[P. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Cabrera-Hernández]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El efecto de duplicar el salario mínimo en la brecha de género en empleo y salarios en México]]></article-title>
<source><![CDATA[El Trimestre Económico]]></source>
<year>2023</year>
<volume>90</volume>
<numero>360</numero>
<issue>360</issue>
<page-range>961-99</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Araar]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Pro-Poor Growth in Andean Countries]]></source>
<year>2012</year>
<publisher-loc><![CDATA[Canadá ]]></publisher-loc>
<publisher-name><![CDATA[Department of Economics-Université Laval]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Atkinson]]></surname>
<given-names><![CDATA[A. B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[On the measurement of inequality]]></article-title>
<source><![CDATA[Journal of Economic Theory]]></source>
<year>1970</year>
<volume>2</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>244-63</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Atkinson]]></surname>
<given-names><![CDATA[A. B.]]></given-names>
</name>
</person-group>
<source><![CDATA[Inequality: What Can be Done?]]></source>
<year>2015</year>
<publisher-loc><![CDATA[Londres ]]></publisher-loc>
<publisher-name><![CDATA[Harvard University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barcelata-Chávez]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Masa salarial y distribución del ingreso subnacional en México]]></article-title>
<source><![CDATA[Revista Mexicana de Economía y Finanzas]]></source>
<year>2022</year>
<volume>18</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-26</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bargain]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Jara]]></surname>
<given-names><![CDATA[X.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodríguez]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Learning from your neighbor: Tax-benefit systems swap in Latin America]]></article-title>
<source><![CDATA[Journal of Economic Inequality]]></source>
<year>2017</year>
<volume>15</volume>
<page-range>369-92</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bird]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Gendron]]></surname>
<given-names><![CDATA[P. P.]]></given-names>
</name>
</person-group>
<source><![CDATA[The VAT in Developing and Transitional Countries]]></source>
<year>2007</year>
<publisher-loc><![CDATA[Toronto ]]></publisher-loc>
<publisher-name><![CDATA[Cambridge Books]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Caamal-Olvera]]></surname>
<given-names><![CDATA[C. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Huesca]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Llamas]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Universal basic income: A feasible alternative to move people out of poverty in Mexico?]]></article-title>
<source><![CDATA[Journal of Policy Modeling]]></source>
<year>2022</year>
<volume>44</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>1077-93</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Campos-Vázquez]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Desigualdades. Por qué nos beneficia un país más igualitario]]></source>
<year>2022</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Editorial Grano de Sal]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Carmona-López]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Efectos de la generalización del impuesto al valor agregado en el bienestar de la población]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Ramírez-Cedillo]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Replanteamiento de la estructura tributaria en México con objetivos de recaudación y distribución]]></source>
<year>2024</year>
<page-range>83-108</page-range><publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[UAM-I]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="">
<collab>CEMPA</collab>
<source><![CDATA[Mexmod]]></source>
<year>2020</year>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="">
<collab>CEMPA</collab>
<source><![CDATA[Models A. Z. Models powered by Euromod]]></source>
<year>2024</year>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chancel]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Piketty]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Saez]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Zucman]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Taxing multinationals or taxing wealthy individuals?]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Chancel]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Piketty]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Saez]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Zucman]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<source><![CDATA[World Inequality Report 2022]]></source>
<year>2022</year>
<page-range>148-53</page-range><publisher-name><![CDATA[World Inequality Lab]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="book">
<collab>Conasami</collab>
<source><![CDATA[Efecto de la nueva política de salarios mínimos en la brecha salarial de género]]></source>
<year>2024</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Conasami]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Delfín]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Hernández]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramírez]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Análisis de la progresividad fiscal en México. Un estudio a través del Índice de Kakwani]]></article-title>
<source><![CDATA[Análisis Económico]]></source>
<year>2024</year>
<volume>39</volume>
<numero>102</numero>
<issue>102</issue>
<page-range>167-88</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Esquivel]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<source><![CDATA[Desigualdad, pobreza y políticas públicas]]></source>
<year>2023</year>
<conf-name><![CDATA[ Seminario de desigualdad, pobreza y política social en México: los resultados de la ENIGH 2022]]></conf-name>
<conf-loc>México </conf-loc>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="book">
<collab>FMI</collab>
<source><![CDATA[International Corporate Tax Reform]]></source>
<year>2023</year>
<publisher-loc><![CDATA[Washington, D. C. ]]></publisher-loc>
<publisher-name><![CDATA[FMI]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Huesca]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Araar]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Comparison of fiscal system progressivity over time: Theory and application in Mexico]]></article-title>
<source><![CDATA[Estudios Económicos]]></source>
<year>2016</year>
<volume>31</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>3-45</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Huesca]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Llamas]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Sobarzo]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tobacco industry in Mexico: A general equilibrium analysis]]></article-title>
<source><![CDATA[Tob Control]]></source>
<year>2022</year>
<volume>31</volume>
<page-range>18-123</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Huesca]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Serrano]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Impacto fiscal redistributivo desagregado del impuesto al valor agregado en México: vías de reforma]]></article-title>
<source><![CDATA[Investigación Económica]]></source>
<year>2005</year>
<volume>64</volume>
<numero>253</numero>
<issue>253</issue>
<page-range>89-122</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="book">
<collab>INEGI</collab>
<source><![CDATA[Encuesta Nacional de Ingresos y Gastos de los Hogares (ENIGH). 2022]]></source>
<year>2023</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[INEGI]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kakwani]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Measurement of tax progressivity: An international comparison]]></article-title>
<source><![CDATA[The Economic Journal]]></source>
<year>1977</year>
<volume>87</volume>
<numero>345</numero>
<issue>345</issue>
<page-range>71-80</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kakwani]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Son]]></surname>
<given-names><![CDATA[H. H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Normative measures of tax progressivity: An international comparison]]></article-title>
<source><![CDATA[The Journal of Economic Inequality]]></source>
<year>2021</year>
<volume>19</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>185-212</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[López Pérez]]></surname>
<given-names><![CDATA[S. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Vence]]></surname>
<given-names><![CDATA[X.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Estructura y evolución de ingresos tributarios y beneficios fiscales en México. Análisis del periodo 1990-2019 y evaluación de la reforma fiscal de 2014]]></article-title>
<source><![CDATA[El Trimestre Económico]]></source>
<year>2021</year>
<volume>88</volume>
<numero>350</numero>
<issue>350</issue>
<page-range>373-417</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lustig]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Higgins]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Commitment to equity assessment (CEQ): Estimating the incidence of social spending, subsidies and taxes. Handbook]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Lustig]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<source><![CDATA[Commitment to Equity Handbook: Estimating the Impact of Fiscal Policy on Inequality and Poverty]]></source>
<year>2018</year>
<page-range>3-46</page-range><publisher-loc><![CDATA[Washington, D. C. ]]></publisher-loc>
<publisher-name><![CDATA[Brookings Institution Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Maier]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Ricci]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The redistributive impact of consumption tax­ation in the EU: Lessons from the post-financial crisis decade]]></article-title>
<source><![CDATA[Economic Analysis and Policy]]></source>
<year>2024</year>
<volume>81</volume>
<page-range>738-55</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="book">
<collab>OCDE</collab>
<source><![CDATA[Base de Datos Global de Estadísticas Tributarias]]></source>
<year>2024</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OECD Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="book">
<collab>OCDE</collab>
<collab>CIAT</collab>
<collab>BID</collab>
<collab>CEPAL</collab>
<source><![CDATA[Estadísticas tributarias en América Latina y el Caribe 2023]]></source>
<year>2023</year>
<publisher-loc><![CDATA[París ]]></publisher-loc>
<publisher-name><![CDATA[OECD Publishing]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ordóñez]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Huesca]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tendencias del gasto social y del desempeño económico en el periodo neoliberal en México: ¿convergencia y agotamiento?]]></article-title>
<source><![CDATA[Propuestas para el Desarrollo]]></source>
<year>2021</year>
<numero>5</numero>
<issue>5</issue>
<page-range>21-44</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Piketty]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<source><![CDATA[Time for Socialism: Dispatches from a World on Fire, 2016-2021]]></source>
<year>2021</year>
<publisher-loc><![CDATA[Connecticut ]]></publisher-loc>
<publisher-name><![CDATA[Yale University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ramírez-Cedillo]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La generalización del impuesto al valor agregado: ¿una opción para México?]]></article-title>
<source><![CDATA[Revista Mexicana de Ciencias Políticas y Sociales]]></source>
<year>2013</year>
<volume>58</volume>
<numero>219</numero>
<issue>219</issue>
<page-range>75-101</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Reynolds]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Smolensky]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Public Expenditure, Taxes and the Distribution of Income: The United States. 1950, 1961, 1970]]></source>
<year>1977</year>
<publisher-loc><![CDATA[Nueva York ]]></publisher-loc>
<publisher-name><![CDATA[Academic Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ros]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[La riqueza de las naciones en el siglo XXI. Desarrollo económico, crecimiento e instituciones]]></source>
<year>2022</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Fondo de Cultura Económica]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rossi]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Gonçalves]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Ping]]></surname>
<given-names><![CDATA[Z]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Progressivity and distributive impacts of personal income tax: The case of China and Brazil]]></article-title>
<source><![CDATA[Revista de Economia Política]]></source>
<year>2022</year>
<volume>42</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>998-1013</page-range></nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Saez]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Zucman]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<source><![CDATA[The Triumph of Injustice. How the Rich Dodge Taxes and Hot to Make Them Pay]]></source>
<year>2020</year>
<publisher-loc><![CDATA[Nueva York ]]></publisher-loc>
<publisher-name><![CDATA[W. W. Norton &amp; Company Ed.]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="book">
<collab>SHCP</collab>
<source><![CDATA[Distribución del pago de impuestos y recepción del gasto público por deciles de hogares y personas. Resultados para el año 2020]]></source>
<year>2023</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[SHCP]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="book">
<collab>SHCP</collab>
<source><![CDATA[Estadísticas oportunas de finanzas públicas]]></source>
<year>2024</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[SHCP]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sutherland]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Figari]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Euromod: The European Union Tax-Benefit Microsimulation Model]]></article-title>
<source><![CDATA[International Journal of Microsimulation]]></source>
<year>2013</year>
<volume>6</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tonetto]]></surname>
<given-names><![CDATA[J. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Forchezatto]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Padilha]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Refund of consumption tax to low-income people: Impact assessment using difference-in-differences]]></article-title>
<source><![CDATA[Economies]]></source>
<year>2023</year>
<volume>11</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>153</page-range></nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tørsløv]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Wier]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Zucman]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The missing profits of nations]]></article-title>
<source><![CDATA[The Review of Economic Studies]]></source>
<year>2023</year>
<volume>90</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>1499-534</page-range></nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Urzúa]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Welfare consequences of a recent tax reform in Mexico]]></article-title>
<source><![CDATA[Estudios Económicos]]></source>
<year>2001</year>
<volume>16</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>57-72</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
