<?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>S2448-718X2023000401141</article-id>
<article-id pub-id-type="doi">10.20430/ete.v90i360.1783</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Bunching: una revisión]]></article-title>
<article-title xml:lang="en"><![CDATA[Bunching: A review]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Torres Remírez]]></surname>
<given-names><![CDATA[José]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Colegio de Economistas de La Rioja  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<volume>90</volume>
<numero>360</numero>
<fpage>1141</fpage>
<lpage>1163</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-718X2023000401141&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-718X2023000401141&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-718X2023000401141&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La progresividad del sistema fiscal descansa en el impuesto sobre la renta de las personas físicas en la mayoría de los países avanzados. Sin embargo, esta estructura genera cambios en el comportamiento de los contribuyentes. La ineficiencia fiscal es medida con el cambio de comportamiento de los individuos; el agrupamiento es una de las últimas maneras de medirla. En la última década las investigaciones sobre agrupamiento han encontrado ciertas tendencias comunes para cualquier contribuyente. Con esta revisión de la literatura, se pretende mostrar las lecciones aprendidas con el fin de incrementar la eficiencia impositiva. Los contribuyentes que optan por agruparse son aquellos con rentas bajas y aquellos cuyas rentas provienen del empleo por cuenta propia. Este conocimiento hace posible delimitar las políticas que puedan hacer los encargados de la política fiscal.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The progressiveness of the fiscal system is achieved by the personal income tax in the majority of developed countries. However, this structure generated a change in the behavior of the taxpayers. Tax inefficiency is measured through taxpayer behavior change; bunching is one of the last ways to measure that inefficiency. In the last decade, articles about bunching in direct taxation have uncovered certain common trends for any taxpayer. With this review of the literature, we have been able to learn what the lessons are and show the points where the state could increase tax efficiency. The taxpayers who opt for the grouping are those who obtain less income, and those who earn income from self-employment and companies. This knowledge makes it possible to establish the limits of what policymakers could do in the taxing subject.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Bunching]]></kwd>
<kwd lng="en"><![CDATA[personal income tax]]></kwd>
<kwd lng="en"><![CDATA[tax inefficiency]]></kwd>
<kwd lng="en"><![CDATA[evasion]]></kwd>
<kwd lng="es"><![CDATA[agrupamiento]]></kwd>
<kwd lng="es"><![CDATA[impuesto sobre la renta de las personas físicas]]></kwd>
<kwd lng="es"><![CDATA[ineficiencia fiscal]]></kwd>
<kwd lng="es"><![CDATA[evasión]]></kwd>
</kwd-group>
</article-meta>
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