<?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>0185-1918</journal-id>
<journal-title><![CDATA[Revista mexicana de ciencias políticas y sociales]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. mex. cienc. polít. soc]]></abbrev-journal-title>
<issn>0185-1918</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Ciencias Políticas y Sociales]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0185-19182015000300047</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La recaudación del impuesto predial en México: un análisis de sus determinantes económicos en el período 1969-2010]]></article-title>
<article-title xml:lang="en"><![CDATA[Property Tax Collection in Mexico: An Analysis of their Economic Determinants in the Period 1969-2010]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Unda Gutiérrez]]></surname>
<given-names><![CDATA[Mónica]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Moreno Jaimes]]></surname>
<given-names><![CDATA[Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Instituto Tecnológico y de Estudios Superiores de Occidente  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>MX</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Instituto Tecnológico y de Estudios Superiores de Occidente  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>MX</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2015</year>
</pub-date>
<volume>60</volume>
<numero>225</numero>
<fpage>47</fpage>
<lpage>78</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0185-19182015000300047&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0185-19182015000300047&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0185-19182015000300047&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Este artículo analiza cuáles han sido los factores que explican las diferencias en la recaudación del impuesto predial en México entre los estados de la federación durante el período 1969-2010. Nos enfocamos en algunas variables sugeridas por la literatura como determinantes del desempeño recaudatorio, haciendo particular énfasis en la hipótesis de los recursos alternos según la cual los gobiernos enfrentan un desincentivo a recaudar cuando tienen acceso a recursos de otras fuentes menos costosas políticamente. Analizamos también el impacto de dos reformas al artículo 115 constitucional que buscaron promover mejoras en la recaudación predial. A partir de un modelo econométrico basado en datos tipo panel, nuestros resultados muestran que el desincentivo a la recaudación proviene únicamente de las aportaciones federales (Ramo 33), no así de las participaciones. La principal limitación que enfrenta el país para mejorar la recaudación del impuesto predial se concentra en las áreas rurales debido al valor más bajo del predio rústico, a la mayor incapacidad administrativa de las autoridades municipales en el medio rural para recaudar, así como a la historia de exención al ejido. Finalmente, mostramos que las reformas constitucionales al régimen municipal no fueron eficaces en promover que los municipios mejoraran su desempeño recaudatorio.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[This article analyzes the factors explaining the differences among states in collecting the property tax in Mexico during the 1969-2010 period. We concentrate on some variables that the literature has identified as determinants of tax collection performance, emphasizing the substitution effect hypothesis which asserts that local governments reduce their taxation when they have access to alternate funding sources with fewer political costs. We also analyze the effect of two constitutional reforms to article 115 that aimed to improve property tax collection. Based on an econometric model with panel data, our results show that only conditional transfers (from the Ramo 33) have a negative effect on local taxation, but revenue-share transfers from the federal government dot no. The main obstacle that the property tax faces to improve its performance comes from rural areas for three reasons: the property value is low, local governments have weaker administrative capacities to collect taxes, and the Mexican ejido has historically be exempted from paying the property tax. Finally, we show that the constitutional reforms were ineffective in improving the tax-collection performance of municipalities.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[impuesto predial]]></kwd>
<kwd lng="es"><![CDATA[federalismo fiscal]]></kwd>
<kwd lng="es"><![CDATA[finanzas municipales]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="en"><![CDATA[property tax]]></kwd>
<kwd lng="en"><![CDATA[fiscal federalism]]></kwd>
<kwd lng="en"><![CDATA[municipal finances]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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