<?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>0186-7210</journal-id>
<journal-title><![CDATA[Estudios demográficos y urbanos]]></journal-title>
<abbrev-journal-title><![CDATA[Estud. demogr. urbanos]]></abbrev-journal-title>
<issn>0186-7210</issn>
<publisher>
<publisher-name><![CDATA[El Colegio de México A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-72102021000100049</article-id>
<article-id pub-id-type="doi">10.24201/edu.v36i1.1871</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Una hacienda local pobre: ¿qué explica la recaudación predial en México?]]></article-title>
<article-title xml:lang="en"><![CDATA[Poor local finances: What explains property tax collection in Mexico?]]></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-group>
<aff id="Af1">
<institution><![CDATA[,Marquette University Departamento de Ciencias Políticas ]]></institution>
<addr-line><![CDATA[Milwaukee WI]]></addr-line>
<country>USA</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2021</year>
</pub-date>
<volume>36</volume>
<numero>1</numero>
<fpage>49</fpage>
<lpage>88</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-72102021000100049&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-72102021000100049&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-72102021000100049&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este artículo analiza los principales determinantes de la recaudación predial en México de 1990 a 2010. A través de un estudio estadístico, con base en datos a escala municipal, se examinan las principales hipótesis sugeridas por la literatura para entender los niveles de recaudación; es decir, se evalúa la capacidad explicativa de factores económicos, políticos y administrativos. Por un lado, se analiza qué tanto las variables socioeconómicas del municipio, así como el monto de transferencias que reciben, influyen en la recaudación. Y por otro, se sopesa si la capacidad institucional del municipio y el nivel de competencia política influyen en el monto recaudado de predial. Los hallazgos indican que los municipios que enfrentan mayor competencia electoral tienden a no incrementar la recaudación predial; que la capacidad institucional de tesorerías y catastros también influye; que mientras más rico y urbano sea el municipio, más recauda. Por último, se encuentra que las transferencias fiscales intergubernamentales no han desincentivado la recaudación predial.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This article analyzes the main determinants of property tax collection in Mexico from 1990 to 2010. Through a statistical study, based on data at the municipal level, the main hypotheses suggested by the literature are examined to understand collection levels. In other words, the explanatory capacity of economic, political, and administrative factors is evaluated. On the one hand, the article analyzes the way both the socioeconomic variables of the municipality, and the amount of transfers they receive, influence tax collection. In addition, on the other, it analyzes whether the institutional capacity of the municipality and the level of political competition influence the amount collected from property. The findings indicate that municipalities facing the greatest electoral competition tend not to increase property tax collection; that the institutional capacity of treasuries and land registers is also an influential factor; and that the richer and more urban the municipality, the more it collects. Finally, it is found that intergovernmental fiscal transfers have not discouraged property tax collection.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[finanzas municipales]]></kwd>
<kwd lng="es"><![CDATA[predial]]></kwd>
<kwd lng="es"><![CDATA[capacidad institucional]]></kwd>
<kwd lng="es"><![CDATA[impuestos a la propiedad]]></kwd>
<kwd lng="es"><![CDATA[municipios de México]]></kwd>
<kwd lng="en"><![CDATA[municipal finances]]></kwd>
<kwd lng="en"><![CDATA[predial]]></kwd>
<kwd lng="en"><![CDATA[institutional capacity]]></kwd>
<kwd lng="en"><![CDATA[property taxes]]></kwd>
<kwd lng="en"><![CDATA[Mexican municipalities]]></kwd>
</kwd-group>
</article-meta>
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