Resumen

ANDRADE ROSAS, Luis Antonio. Condiciones de la política de impuestos para mantener la polarización y la desigualdad. EconoQuantum [online]. 2016, vol.13, n.2, pp.33-50. ISSN 2007-9869.

The polarization is a measure that represents the inequity between groups. These groups are identified in a manner that if there is not identification within the group, polarization and inequality will be the same. This work shows the conditions that must satisfy a proportional tax policy to maintain the degree of polarization.

The literature shows that inequality remains unchanged; however, to maintain the polarization unchanged, the tax policies are special and are more stringent when the degree of group identification is increasing. In particular, emerge negative policies, such as subsidies.

Palabras llave : Tax policy; inequality; polarization; income distribution.