This paper empirically applies the statistical approaches to the phenomenon of polarization generated by Esteban, et al. (1999) and Gradín (2000) in order to quantify the evolution of the middle class in Mexico and the role of various household attributes in the formation of groups during...

it is understood that Mexican migrants working in the United States pay taxes in the local Mexican economy via the purchases made with family remittances, but specialized studies on migration and development have largely ignored the contribution of remittances to the country's public coffers....

Spanish Abstract: En el presente trabajo, se muestra un análisis jurídico tributario en relación al establecimiento del Régimen de Incorporación Fiscal y su incidencia en el Impuesto Sobre la Renta en México. La modalidad de tributación en estudio inició con la entrada en vigor de la...