<?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>1665-5346</journal-id>
<journal-title><![CDATA[Revista mexicana de economía y finanzas]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. mex. econ. finanz]]></abbrev-journal-title>
<issn>1665-5346</issn>
<publisher>
<publisher-name><![CDATA[Instituto Mexicano de Ejecutivos de Finanzas A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1665-53462019000100001</article-id>
<article-id pub-id-type="doi">10.21919/remef.v14i1.356</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Internalizando externalidades: el impuesto a la gasolina en Guatemala]]></article-title>
<article-title xml:lang="en"><![CDATA[Internalizing externalities: Gasoline tax in Guatemala]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Antón Sarabia]]></surname>
<given-names><![CDATA[Arturo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hernández Trillo]]></surname>
<given-names><![CDATA[Fausto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Centro de Investigación y Docencia Económicas  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,ITESM Escuela de Ciencias Sociales ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2019</year>
</pub-date>
<volume>14</volume>
<numero>1</numero>
<fpage>1</fpage>
<lpage>20</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1665-53462019000100001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1665-53462019000100001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1665-53462019000100001&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de este artículo consiste en estimar el nivel óptimo de impuesto a la gasolina para internalizar los costos provocados por el uso del automóvil en un país en desarrollo como Guatemala. La estimación se lleva a cabo usando la metodología de Parry y Small (2005). Los resultados sugieren un nivel de impuesto óptimo de 27.5 cts. de dólar/litro. Destaca que el 40% del impuesto está explicado por las externalidades asociadas a la congestión vehicular. El nivel estimado de 27.5 cts. de dólar/litro se encuentra por encima del impuesto en vigor para los dos tipos de gasolina a la venta en Guatemala, por lo cual se recomienda su ajuste. Existe cierta incertidumbre respecto al valor apropiado de algunos parámetros del modelo; sin embargo, el análisis de sensibilidad reporta que los resultados son robustos. El estudio destaca por ofrecer un procedimiento detallado para la estimación de este impuesto utilizando información de un país en desarrollo. Finalmente, se discute la necesidad de implementar políticas públicas para aminorar los efectos adversos del impuesto, especialmente entre los hogares de deciles medios y bajos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective of this article is to estimate the optimal level of the tax on gasoline to internalize the costs caused by the use of cars in a developing country such as Guatemala. The estimation is done using the methodology by Parry and Small (2005). The results suggest an optimal tax level of USD27.5 cents per liter. Forty percent of the tax is explained by the externalities associated to traffic congestion. The estimated level of USD27.5 cents per liter is above the tax currently imposed for the two types of gasoline sold in Guatemala, thus their adjustment is recommended. There is a degree of uncertainty regarding the proper value of some of the parameters of the model; however, the sensitivity analysis reports that the results are robust. The study stands out among others because it offers a detailed procedure for the estimation of this tax, using information from a developing country. Finally, the need to implement public policies to decrease the adverse effects of the tax, especially among middle and lower decile households.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[impuesto a la gasolina]]></kwd>
<kwd lng="es"><![CDATA[contaminación]]></kwd>
<kwd lng="es"><![CDATA[congestión]]></kwd>
<kwd lng="es"><![CDATA[Guatemala]]></kwd>
<kwd lng="es"><![CDATA[H21]]></kwd>
<kwd lng="es"><![CDATA[H23]]></kwd>
<kwd lng="es"><![CDATA[R48]]></kwd>
<kwd lng="en"><![CDATA[gasoline tax]]></kwd>
<kwd lng="en"><![CDATA[pollution]]></kwd>
<kwd lng="en"><![CDATA[congestion]]></kwd>
<kwd lng="en"><![CDATA[Guatemala]]></kwd>
<kwd lng="en"><![CDATA[H21]]></kwd>
<kwd lng="en"><![CDATA[H23]]></kwd>
<kwd lng="en"><![CDATA[R48]]></kwd>
</kwd-group>
</article-meta>
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