<?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>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422021000200016</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2021.2654</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Estudio de la progresividad del Impuesto Sobre la Renta de personas Físicas en México]]></article-title>
<article-title xml:lang="en"><![CDATA[Study of the progressivity of the Personal Income Tax in Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ramírez Cedillo]]></surname>
<given-names><![CDATA[Eduardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma Metropolitana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<volume>66</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422021000200016&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422021000200016&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422021000200016&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La inequidad en la distribución del ingreso es una constante que se repite en todo el mundo en mayor o menor medida, los países desarrollados generalmente son menos inequitativos que los países en vías de desarrollo. Uno de los instrumentos que son utilizados con frecuencia para intentar reducir la inequidad y mejorar la distribución son los impuestos directos, particularmente los destinados a las personas, ya que pueden diseñarse de tal manera que resulten progresivos. La disyuntiva en el tema de la progresividad impositiva tiene que ver con la magnitud y qué tanto se mantiene, dados los incrementos del ingreso de las personas. A raíz de que el SAT (Servicio de Administración Tributaria) apertura la información de las declaraciones fiscales de forma anónima, es posible analizar la progresividad en México para diferentes tipos de contribuyente. En este documento se optó por el ISRPF (Impuestos Sobre la Renta de Personas físicas) para los años de 2010 a 2015, los resultados ofrecen evidencia de progresividad y cambios en la concentración y distribución del ingreso aun cuando resultan insuficientes para modificar la distribución del ingreso en el mediano plazo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The inequality in income distribution is a constant that is repeated throughout the world to a greater or lesser extent, industrialized countries are generally less inequitable than developing countries, one of the instruments that are frequently used to try to reduce inequality and better distribution are direct taxes and particularly those for people as they can be designed in such a way that they are progressive, but the dilemma with progressivity has to do with the magnitude and how much is maintained given the income increases of people. As a result of the SAT (Tax Administration Service) opening the information of the tax returns anonymously, it is possible to analyze the progressivity in Mexico for different types of taxpayers in this document, the ISRPF (Income Taxes of Individuals) for the years from 2010 to 2015, the results offer evidence of progressivity and changes in the concentration and distribution of income even when they are insufficient to modify the distribution of income in the medium term.]]></p></abstract>
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<kwd lng="es"><![CDATA[H24]]></kwd>
<kwd lng="es"><![CDATA[Impuesto Sobre la Renta]]></kwd>
<kwd lng="es"><![CDATA[Progresividad]]></kwd>
<kwd lng="es"><![CDATA[Distribución del ingreso]]></kwd>
<kwd lng="en"><![CDATA[D31]]></kwd>
<kwd lng="en"><![CDATA[E62]]></kwd>
<kwd lng="en"><![CDATA[H24]]></kwd>
<kwd lng="en"><![CDATA[Income tax]]></kwd>
<kwd lng="en"><![CDATA[Progressivity]]></kwd>
<kwd lng="en"><![CDATA[Income distribution]]></kwd>
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