<?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>0121-4772</journal-id>
<journal-title><![CDATA[Cuadernos de Economía]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Econ.]]></abbrev-journal-title>
<issn>0121-4772</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional de Colombia]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-47722017000300301</article-id>
<article-id pub-id-type="doi">10.15446/cuad.econ.v36n72.65869</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Income redistribution and inequality in the Mexican tax-benefit system]]></article-title>
<article-title xml:lang="es"><![CDATA[Redistribución del ingreso y desigualdad en el sistema fiscal Mexicano]]></article-title>
<article-title xml:lang="fr"><![CDATA[Redistribution du revenu et inégalité dans le système fiscal Mexicain]]></article-title>
<article-title xml:lang="pt"><![CDATA[Redistribuição da receita e a redução da desigualdade no sistema fiscal Mexicano]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Llamas]]></surname>
<given-names><![CDATA[Linda]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Araar]]></surname>
<given-names><![CDATA[Abdelkrim]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Huesca]]></surname>
<given-names><![CDATA[Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,CIAD  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<aff id="Af2">
<institution><![CDATA[,Université Laval  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<aff id="Af3">
<institution><![CDATA[,Centro de Investigación en Alimentación y Desarrollo (CIAD-México)  ]]></institution>
<addr-line><![CDATA[Sonora ]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<volume>36</volume>
<numero>spe72</numero>
<fpage>301</fpage>
<lpage>325</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-47722017000300301&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-47722017000300301&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-47722017000300301&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The paper examines the redistributive effect that was achieved by the Mexican tax-benefit system in 2014 using personal income tax, indirect taxes, social security contributions and social benefits. Our goal is to analyse the impact on inequality due to fiscal system action and then go further by demonstrating to what extent the contributions have on the total redistribution effect. The Mexican tax-benefit sys-tem is characterised by significant pre-fiscal income inequality. The contribution made by Vertical Equity (VE) is relatively important, but Horizontal Inequity (HI) reduces its impact. Income taxation does not greatly contribute to VE. Furthermore, some households receive unequal benefits, and therefore decrease the positive effect induced by VE. JEL: C14, D31, H23, H24.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este artículo se examina el efecto redistributivo del sistema fiscal mexicano 2014, usando impuestos directos e indirectos, contribuciones de seguridad social, pensiones y transferencias, con el objetivo de analizar su contribución en la reducción de la desigualdad. El sistema fiscal mexicano presenta una mayor desigualdad del ingreso prefiscal y elevados niveles de inequidad horizontal (HI). Asimismo, los impuestos indirectos no contribuyen en gran medida a la equidad vertical (VE) y algunas transferencias se dirigen de forma desigual a los hogares. Dichos aspectos disminuyen el efecto positivo inducido por VE. JEL: C14, D31, H23, H24.]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[Résumé Dans cet article, on examine l&#8217;effet de redistribution du système fiscal mexicain 2014, en utilisant les impôts directs et indirects, les contributions de sécurité sociale, les retraites et transferts, pour analyser leur contribution à la réduction des inégalités. Le système fiscal mexicain présente une grande inégalité du revenu pré-imposable et de forts niveaux d&#8217;inégalité horizontale (HI). Les impôts indirects ne contribuent pas non plus dans une grande proportion à l&#8217;équité verticale (VE) et certains transferts s&#8217;orientent de manière inégale vers les foyers. Ces aspects réduisent l&#8217;effet positif induit par la VE. JEL: C14, D31, H23, H24.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Nesse artigo examina-se o efeito redistributivo do sistema fiscal mexicano 2014, usando impostos diretos e indiretos, contribuições de previdência social, pensões e transferências, com o objetivo de analisar sua contribuição para a redução da desigualdade. O sistema fiscal mexicano apresenta uma maior desigualdade na receita pré-fiscal e elevados níveis de iniquidade horizontal (HI). Igualmente, os impostos indiretos não contribuem em grande medida à equidade vertical (VE) e algumas transferências se dirigem de forma desigual aos lares. Ditos aspectos diminuem o efeito positivo induzido por VE. JEL: C14, D31, H23, H24.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Non- parametric analysis]]></kwd>
<kwd lng="en"><![CDATA[income inequality]]></kwd>
<kwd lng="en"><![CDATA[redistribution]]></kwd>
<kwd lng="en"><![CDATA[vertical equity and horizontal inequity]]></kwd>
<kwd lng="en"><![CDATA[fiscal system]]></kwd>
<kwd lng="es"><![CDATA[análisis no paramétrico]]></kwd>
<kwd lng="es"><![CDATA[desigualdad de ingresos]]></kwd>
<kwd lng="es"><![CDATA[redistribución]]></kwd>
<kwd lng="es"><![CDATA[equidad vertical e inequidad horizontal]]></kwd>
<kwd lng="es"><![CDATA[sistema fiscal]]></kwd>
<kwd lng="fr"><![CDATA[analyse non paramétrique]]></kwd>
<kwd lng="fr"><![CDATA[inégalité des revenus]]></kwd>
<kwd lng="fr"><![CDATA[redistribution]]></kwd>
<kwd lng="fr"><![CDATA[équité verticale et inéquité horizontale]]></kwd>
<kwd lng="fr"><![CDATA[système fiscal]]></kwd>
<kwd lng="pt"><![CDATA[análise no paramétrico]]></kwd>
<kwd lng="pt"><![CDATA[desigualdade de receitas]]></kwd>
<kwd lng="pt"><![CDATA[redistribuição]]></kwd>
<kwd lng="pt"><![CDATA[equidade vertical e iniquidade horizontal]]></kwd>
<kwd lng="pt"><![CDATA[sistema fiscal]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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