<?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>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422020000400012</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2020.2230</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Efecto del crecimiento económico y de la complejidad legal sobre el Impuesto al Valor Agregado]]></article-title>
<article-title xml:lang="en"><![CDATA[Effect of economic growth and legal complexity on the Value Added Tax]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Moreno Espinosa]]></surname>
<given-names><![CDATA[Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Beltrán Godoy]]></surname>
<given-names><![CDATA[Jaime Humberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mata Mata]]></surname>
<given-names><![CDATA[Leovardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Anáhuac  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>65</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422020000400012&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422020000400012&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422020000400012&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo es determinar el impacto del crecimiento económico y de la complejidad legal de la Ley del Impuesto al Valor Agregado (LIVA), en la recaudación del IVA para el periodo 1980 - 2016. Se utilizó un modelo de mínimos cuadrados ordinarios transformado mediante la metodología de Box - Cox. Los resultados muestran que existe una relación positiva entre el crecimiento económico y la recaudación del IVA y una relación negativa entre el índice de complejidad legal y la recaudación del IVA. Se recomienda extrapolar el análisis a otros impuestos para medir el impacto de sus reformas legales sobre su recaudación, se puede generar un efecto negativo por las modificaciones legales realizadas que podrían incrementar la complejidad de las leyes fiscales y reducir la comprensión de los sujetos obligados. En consenso con la literatura, se confirma un efecto negativo sobre la recaudación del IVA por el incremento en el índice de complejidad legal.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This work is aimed to determine the impact of economic growth and the legal complexity of the Value-Added Tax Act (LIVA, in Spanish) in the VAT collection between 1980 and 2016. This analysis is based on an ordinary least squares model transformed using the Box-Cox methodology. The results reveal a positive relation between economic growth and VAT collection, and a negative relation between the legal complexity index and VAT collection. It is suggested to extrapolate this analysis of the effects of legal reforms on the collection of other taxes, because a negative effect may be generated by the modifications made by increasing the complexity of tax laws and reducing the understanding of the tax payers. In consensus with the existing literature, a negative effect on the VAT collection is confirmed by the increase in the legal complexity index.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[E62]]></kwd>
<kwd lng="es"><![CDATA[C01]]></kwd>
<kwd lng="es"><![CDATA[H30]]></kwd>
<kwd lng="es"><![CDATA[Impuestos]]></kwd>
<kwd lng="es"><![CDATA[Crecimiento económico]]></kwd>
<kwd lng="es"><![CDATA[Complejidad legal]]></kwd>
<kwd lng="es"><![CDATA[IVA]]></kwd>
<kwd lng="en"><![CDATA[E62]]></kwd>
<kwd lng="en"><![CDATA[C01]]></kwd>
<kwd lng="en"><![CDATA[H30]]></kwd>
<kwd lng="en"><![CDATA[Taxes]]></kwd>
<kwd lng="en"><![CDATA[Economic growth]]></kwd>
<kwd lng="en"><![CDATA[Legal complexity, VAT]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="book">
<collab>ABA</collab>
<source><![CDATA[American Bar Association]]></source>
<year>2018</year>
<publisher-loc><![CDATA[Estados Unidos ]]></publisher-loc>
<publisher-name><![CDATA[ABA]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barbuta]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A review of factors for tax compliance]]></article-title>
<source><![CDATA[Annals of &#8220;Dunarea de Jos&#8221; University of Galati. Fascicle I. Economics and Applied Informatics]]></source>
<year>2011</year>
<volume>XVII</volume>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barro]]></surname>
<given-names><![CDATA[R. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Sala-i-Martin]]></surname>
<given-names><![CDATA[X.]]></given-names>
</name>
</person-group>
<source><![CDATA[Crecimiento Económico]]></source>
<year>2009</year>
<edition>1a</edition>
<publisher-loc><![CDATA[Barcelona, España ]]></publisher-loc>
<publisher-name><![CDATA[Reverté]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barro]]></surname>
<given-names><![CDATA[R. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Economic growth in a cross section of countries]]></article-title>
<source><![CDATA[The quarterly journal of economics]]></source>
<year>1991</year>
<volume>106</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>407-43</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bernal]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Padilla]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Pérez]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<source><![CDATA[Panorama de la Situación de los Contribuyentes en México]]></source>
<year>2011</year>
<publisher-name><![CDATA[Procuraduría de la Defensa del Contribuyente]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bikas]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Andruskaite]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Factors affecting value added tax revenue]]></source>
<year>2013</year>
<conf-name><![CDATA[ 1stAnnual International Interdisciplinary Conference]]></conf-name>
<conf-loc>Azores </conf-loc>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Box]]></surname>
<given-names><![CDATA[G. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Cox]]></surname>
<given-names><![CDATA[D. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An analysis of transformations]]></article-title>
<source><![CDATA[Journal of the Royal Statistical Society]]></source>
<year>1964</year>
<volume>26</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>211-52</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cárdenas]]></surname>
<given-names><![CDATA[Ó.]]></given-names>
</name>
<name>
<surname><![CDATA[Ventosa-Santaulària]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Gómez]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Elasticidad Ingreso de los Impuestos Federales en México: Efectos en la Recaudación Federal Participable]]></article-title>
<source><![CDATA[El Trimestre Económico]]></source>
<year>2008</year>
<volume>75</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>519-31</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castaño]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Una estimación no paramétrica y robusta de la transformación Box-Cox para el modelo de regresión]]></article-title>
<source><![CDATA[Lecturas de economía]]></source>
<year>2011</year>
<volume>75</volume>
<page-range>89-106</page-range><publisher-name><![CDATA[Universidad de Antioquia]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<collab>Centro de Estudios Económicos del Sector Privado, CEESP</collab>
<article-title xml:lang=""><![CDATA[Actividad Económica]]></article-title>
<source><![CDATA[Análisis Económico Ejecutivo]]></source>
<year>2018</year>
<volume>III</volume>
<page-range>2</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="book">
<collab>Centro de Estudios de las Finanzas Públicas, CEFP</collab>
<source><![CDATA[La elasticidad del ISR e IVA respecto al Producto Interno Bruto]]></source>
<year>2009</year>
<numero>mcnotacefp/055/2009</numero>
<issue>mcnotacefp/055/2009</issue>
<publisher-name><![CDATA[Cámara de Diputados]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martín]]></surname>
<given-names><![CDATA[Fernando R.]]></given-names>
</name>
</person-group>
<collab>Comisión Económica para América Latina y el Caribe, CEPAL</collab>
<source><![CDATA[La economía de los ingresos tributarios. Un manual de estimaciones tributarias]]></source>
<year>2009</year>
<publisher-name><![CDATA[Instituto Latino-americano y del Caribe de Planificación Económica y Social]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[De la Fuente]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Fiscal Policy and Growth in the OECD]]></source>
<year>1997</year>
<numero>1755</numero>
<issue>1755</issue>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Diver]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Optimal Precision of Administrative Rules]]></article-title>
<source><![CDATA[The Yale Law Journal]]></source>
<year>1983</year>
<volume>93</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>65-109</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Easterly]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
<name>
<surname><![CDATA[Rebelo]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Fiscal policy and economic growth]]></article-title>
<source><![CDATA[Journal of monetary economics]]></source>
<year>1993</year>
<volume>32</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>417-58</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Elliot]]></surname>
<given-names><![CDATA[B. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Rothenberg]]></surname>
<given-names><![CDATA[T. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Stock]]></surname>
<given-names><![CDATA[J. H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Efficient tests of the unit root hypothesis]]></article-title>
<source><![CDATA[Econometrica]]></source>
<year>1996</year>
<volume>64</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>13-36</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Engen]]></surname>
<given-names><![CDATA[E. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Skinner]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Fiscal policy and economic growth]]></source>
<year>1992</year>
<numero>w4223</numero>
<issue>w4223</issue>
<publisher-name><![CDATA[National Bureau of Economic Research]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Engle]]></surname>
<given-names><![CDATA[R. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Granger]]></surname>
<given-names><![CDATA[C. W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Co-integration and error correction: representation, estimation, and testing]]></article-title>
<source><![CDATA[Econometrica: journal of the Econometric Society]]></source>
<year>1987</year>
<page-range>251-76</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Givati]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<source><![CDATA[Resolving Legal Uncertainty: The Fulfilled Promise of Advance Tax Rulings]]></source>
<year>2009</year>
<numero>30</numero>
<issue>30</issue>
<publisher-loc><![CDATA[Cambridge, MA ]]></publisher-loc>
<publisher-name><![CDATA[Harvard Law School]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gober]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Burns]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The relationship between tax structures and economic indicators]]></article-title>
<source><![CDATA[Journal of International Accounting, Auditing and Taxation]]></source>
<year>1997</year>
<volume>6</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-24</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Greene]]></surname>
<given-names><![CDATA[W. H.]]></given-names>
</name>
</person-group>
<source><![CDATA[Econometric Analysis]]></source>
<year>2018</year>
<edition>8th</edition>
<publisher-name><![CDATA[Stern School of Business]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gujarati]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Porter]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Econometría]]></source>
<year>2010</year>
<edition>Quinta Edición</edition>
<publisher-name><![CDATA[Mc Graw Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gupta]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Determinants of Tax Revenue Efforts in Developing Countries]]></source>
<year>2007</year>
<numero>WP707/184</numero>
<issue>WP707/184</issue>
<publisher-name><![CDATA[International Monetary Fund]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Helhel]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Ahmed]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Factors affecting tax attitudes and tax compliance: a survey study in Yemen]]></article-title>
<source><![CDATA[European Journal of Business and Management]]></source>
<year>2014</year>
<volume>6</volume>
<numero>22</numero>
<issue>22</issue>
<page-range>48-58</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hinrichs]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<source><![CDATA[A General Theory of Tax Structure change during Economic Development]]></source>
<year>1966</year>
<numero>19661802098</numero>
<issue>19661802098</issue>
<page-range>154</page-range><publisher-name><![CDATA[Harvard Law School International Tax Program Development]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="">
<collab>Instituto Nacional de Estadística, Geografía e Informática</collab>
<source><![CDATA[Sistema de Cuentas Nacionales de México, Fuentes y Metodologías]]></source>
<year>2018</year>
<volume>2013</volume>
<publisher-loc><![CDATA[México, D. F. ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="book">
<collab>Instituto Tecnológico y de Estudios Superiores de Monterrey ITESM</collab>
<source><![CDATA[Estudio de Evasión Global de Impuestos]]></source>
<year>2013</year>
<publisher-name><![CDATA[Secretaría de Hacienda y Crédito Público]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Johansen]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Statistical analysis of cointegration vectors]]></article-title>
<source><![CDATA[Journal of economic dynamics and control]]></source>
<year>1988</year>
<volume>12</volume>
<numero>2-3</numero>
<issue>2-3</issue>
<page-range>231-54</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kades]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Laws of Complexity and the Complexity of the Laws: The Implications of Computational Complexity Theory for the Law]]></article-title>
<source><![CDATA[William and Mary Law School]]></source>
<year>1997</year>
<volume>49</volume>
<numero>646</numero>
<issue>646</issue>
<page-range>403-84</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Karagianni]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Pempetzoglu]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Saraidaris]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Average Tax Rates and Economic Growth: A Nonlin-ear Causality Investigation for the USA]]></article-title>
<source><![CDATA[Frontiers In Finance and Economics]]></source>
<year>2013</year>
<volume>12</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>51-9</page-range></nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Katz]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Bommarito]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Measuring the complexity of the law: the United States Code]]></article-title>
<source><![CDATA[Michigan State University]]></source>
<year>2014</year>
<volume>22</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>337-74</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[King]]></surname>
<given-names><![CDATA[R. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Rebelo]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Public policy and economic growth: developing neoclassical implications]]></article-title>
<source><![CDATA[Journal of Political Economy]]></source>
<year>1990</year>
<volume>98</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>126-50</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kristoufek]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Janda]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Zilberman]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Price transmission between biofuels, fuels, and food commodities]]></article-title>
<source><![CDATA[Biofuels, Bioproducts and Biorefining]]></source>
<year>2014</year>
<volume>8</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>362-73</page-range></nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kneller]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Bleaney]]></surname>
<given-names><![CDATA[M. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Gemmell]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Fiscal policy and growth: evidence from OECD countries]]></article-title>
<source><![CDATA[Journal of Public Economics]]></source>
<year>1999</year>
<volume>74</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>171-90</page-range></nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Koester]]></surname>
<given-names><![CDATA[R. B.]]></given-names>
</name>
<name>
<surname><![CDATA[Kormendi]]></surname>
<given-names><![CDATA[R. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Taxation, aggregate activity and economic growth: cross&#8208;country evidence on some supply&#8208;side hypotheses]]></article-title>
<source><![CDATA[Economic Inquiry]]></source>
<year>1989</year>
<volume>27</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>367-86</page-range></nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kormendi]]></surname>
<given-names><![CDATA[R. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Meguire]]></surname>
<given-names><![CDATA[P. G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Government debt, government spending, and private-sector behavior: Reply]]></article-title>
<source><![CDATA[The American Economic Review]]></source>
<year>1995</year>
<volume>85</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>1357-61</page-range></nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Leibfritz]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
<name>
<surname><![CDATA[Thornton]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Bibbee]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Taxation and economic performance]]></source>
<year>1997</year>
</nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Levine]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Renelt]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A sensitivity analysis of cross-country growth regressions]]></article-title>
<source><![CDATA[The American Economic Review]]></source>
<year>1992</year>
<volume>82</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>942-63</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mankiw]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<source><![CDATA[Macroeconomics]]></source>
<year>2016</year>
<edition>Ninth</edition>
<publisher-name><![CDATA[Harvard University]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Marsden]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
</person-group>
<source><![CDATA[Links between Taxes and Economic Growth: Some empirical evidence]]></source>
<year>1983</year>
<numero>605</numero>
<issue>605</issue>
<publisher-loc><![CDATA[Washington D.C. ]]></publisher-loc>
</nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mendoza]]></surname>
<given-names><![CDATA[E. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Milesi-Ferretti]]></surname>
<given-names><![CDATA[G. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Asea]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[On the ineffectiveness of tax policy in altering long-run growth: Harberger&#8217;s superneutrality conjecture]]></article-title>
<source><![CDATA[Journal of Public Economics]]></source>
<year>1997</year>
<volume>66</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>99-126</page-range></nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Moreno]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Beltrán]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Mata]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Análisis Trimestral de la Complejidad Legal de la Ley del Impuesto al Valor Agregado en el periodo de 1978 a 2016]]></article-title>
<source><![CDATA[Panorama Económico]]></source>
<year>2017</year>
<volume>12</volume>
<numero>24</numero>
<issue>24</issue>
<page-range>26-38</page-range></nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Musgrave]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Fiscal Systems]]></source>
<year>1969</year>
<numero>10</numero>
<issue>10</issue>
<page-range>397</page-range><publisher-loc><![CDATA[New Haven ]]></publisher-loc>
<publisher-name><![CDATA[Yale University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="book">
<collab>Organización para la Cooperación y el Desarrollo Económicos, OCDE</collab>
<source><![CDATA[Compliance Risk Management: Managing and Improving Tax Compliance. Committee on Fiscal Affairs]]></source>
<year>2004</year>
<publisher-name><![CDATA[Organization for Economic Cooperation and Development]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Parkin]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
<name>
<surname><![CDATA[Loria]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Macroeconomía versión para Lationoamérica]]></source>
<year>2015</year>
<edition>Décimo primera</edition>
<publisher-name><![CDATA[Editorial Pearson]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Plosser]]></surname>
<given-names><![CDATA[C. I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The search for growth]]></article-title>
<source><![CDATA[A Symposium Sponsored By The Federal Reserve Bank Of Kansas City, Policies For Long-Run Economic Growth]]></source>
<year>1992</year>
<page-range>57-86</page-range></nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Porunov]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Mathcad in Hands of the Economist: Box-&#1057;ox Transformation and the Illusion of «Normality» of Macroeconomic Series]]></article-title>
<source><![CDATA[Biznes-informatika]]></source>
<year>2010</year>
<volume>2</volume>
<page-range>3-10</page-range></nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ruhl]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Katz]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Measuring, monitoring and managing legal complexity]]></article-title>
<source><![CDATA[Iowa Law Review]]></source>
<year>2015</year>
<volume>101</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>191-244</page-range></nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sacasa]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Elasticidad ingreso de los impuestos y cambio climático. Finanzas Públicas y Cambio Climático en México]]></source>
<year>2012</year>
<page-range>89-98</page-range><publisher-name><![CDATA[Programa de Naciones Unidas para el Desarrollo. PNUD]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sakia]]></surname>
<given-names><![CDATA[R. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Box-Cox Transformation Technique: A Review]]></article-title>
<source><![CDATA[Journal of the Royal Statistical Society]]></source>
<year>1992</year>
<volume>41</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>169-78</page-range></nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Schuck]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Legal Complexity: Some Causes, Consequences, and Cures]]></article-title>
<source><![CDATA[Duke Law Journal]]></source>
<year>1992</year>
<volume>42</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-52</page-range></nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Slemrod]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Yitzhaki]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<source><![CDATA[The costs of taxation and the marginal cost of funds]]></source>
<year>1995</year>
<numero>95/83</numero>
<issue>95/83</issue>
<publisher-name><![CDATA[International Monetary Fund]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Solow]]></surname>
<given-names><![CDATA[R. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A contribution to the theory of economic growth]]></article-title>
<source><![CDATA[The quarterly journal of economics]]></source>
<year>1956</year>
<volume>70</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>65-94</page-range></nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Surrey]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Complexity and the Internal Revenue Code: The Problem of the Management of Tax Detail]]></article-title>
<source><![CDATA[Law and Contemporary Problems]]></source>
<year>1969</year>
<volume>34</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>673-710</page-range></nlm-citation>
</ref>
<ref id="B55">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vélez]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Correa]]></surname>
<given-names><![CDATA[J.C.]]></given-names>
</name>
<name>
<surname><![CDATA[Marmolejo-Ramos]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A new approach to the Box-Cox transformation]]></article-title>
<source><![CDATA[Frontiers in Applied Mathematics and Statistics]]></source>
<year>2015</year>
<volume>1</volume>
<numero>12</numero>
<issue>12</issue>
<page-range>1-10</page-range></nlm-citation>
</ref>
<ref id="B56">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wright]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Taxes, redistribution, and growth]]></article-title>
<source><![CDATA[Journal of Public Economics]]></source>
<year>1996</year>
<volume>62</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>327-38</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
