<?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>1870-6622</journal-id>
<journal-title><![CDATA[EconoQuantum]]></journal-title>
<abbrev-journal-title><![CDATA[EconoQuantum]]></abbrev-journal-title>
<issn>1870-6622</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Guadalajara]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1870-66222017000100119</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Las Matrices de Contabilidad Social como base de datos y soporte de modelos multisectoriales]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Casares]]></surname>
<given-names><![CDATA[Enrique R.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[García-Salazar]]></surname>
<given-names><![CDATA[María Guadalupe]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sobarzo]]></surname>
<given-names><![CDATA[Horacio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma Metropolitana Departamento de Economía ]]></institution>
<addr-line><![CDATA[Azcapotzalco ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma Metropolitana Departamento de Economía ]]></institution>
<addr-line><![CDATA[Azcapotzalco ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,El Colegio de México Centro de Estudios Económicos ]]></institution>
<addr-line><![CDATA[D.F. ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<volume>14</volume>
<numero>1</numero>
<fpage>119</fpage>
<lpage>142</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1870-66222017000100119&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1870-66222017000100119&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1870-66222017000100119&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: El documento discute las potencialidades del uso de matrices de contabilidad social para el análisis de ajustes estructurales. Usando el caso de México, 2003, se muestra paso a paso la construcción de una matriz de contabilidad social que enfatiza la estructura de impuestos, transferencias gubernamentales y la distribución del ingreso. Por medio de un modelo de equilibrio general, y para mostrar una aplicación precisa de esta base de datos, se presenta una simulación de reforma fiscal con transferencias gubernamentales a los hogares con el nivel de ingreso más bajo. Se muestra lo difícil que es llevar a cabo una reforma fiscal recaudatoria y redistributiva en México.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: The paper argues the usefulness of social accounting matrices for the study of structural adjustment problems. Using the case of Mexico, 2003, we show, step by step, the construction of a social accounting matrix. The matrix emphasizes the structure of taxes, government transfers and income distribution. By mean of a general equilibrium model, and in order to show a precise application of this data set, we present a simulation of a fiscal reform with government transfers to households with the lower income level. We show how difficult it is to achieve a fiscal reform with high fiscal collection and redistributive in Mexico.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Matriz de contabilidad social]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[transferencias gubernamentales]]></kwd>
<kwd lng="es"><![CDATA[distribución del ingreso]]></kwd>
<kwd lng="es"><![CDATA[modelo de equilibrio general]]></kwd>
<kwd lng="en"><![CDATA[Social accounting matrix]]></kwd>
<kwd lng="en"><![CDATA[taxes]]></kwd>
<kwd lng="en"><![CDATA[government transfers]]></kwd>
<kwd lng="en"><![CDATA[income distribution]]></kwd>
<kwd lng="en"><![CDATA[general equilibrium model]]></kwd>
</kwd-group>
</article-meta>
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<source><![CDATA[A programme for growth]]></source>
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<publisher-loc><![CDATA[London: Chapmanand Hall ]]></publisher-loc>
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</article>
