<?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>2448-718X</journal-id>
<journal-title><![CDATA[El trimestre económico]]></journal-title>
<abbrev-journal-title><![CDATA[El trimestre econ]]></abbrev-journal-title>
<issn>2448-718X</issn>
<publisher>
<publisher-name><![CDATA[Fondo de Cultura Económica]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-718X2015000300707</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La regla del impuesto óptimo en presencia del uso del tiempo. Una aplicación utilizando datos de México]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lim]]></surname>
<given-names><![CDATA[Jean]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rodríguez-Zamora]]></surname>
<given-names><![CDATA[Carolina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Instituto de Finanzas de Corea  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Corea</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Banco de México  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2015</year>
</pub-date>
<volume>82</volume>
<numero>327</numero>
<fpage>707</fpage>
<lpage>739</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-718X2015000300707&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-718X2015000300707&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-718X2015000300707&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este artículo se estudian las implicaciones de permitir la sustitución entre bienes de mercado y tiempo en el problema del impuesto óptimo. Se observa que cuanto mayor sea la elasticidad de sustitución entre bienes de mercado y tiempo en una determinada actividad, menor debería ser la tasa de impuesto óptima sobre los bienes de mercado. Este artículo contribuye con la literatura existente en dos dimensiones. En primer lugar, expresa la regla de Ramsey en términos de elasticidades de sustitución, que son más fáciles de estimar. Esto amplía el ámbito de aplicaciones de la regla de Ramsey en cuestiones de política. En segundo lugar, ilustra la regla de impuesto óptimo propuesta estimando las elasticidades de sustitución correspondientes utilizando datos de México. De acuerdo con el modelo y los datos, el impuesto al valor agregado óptimo de México en el año 2002 habría sido una tasa impositiva de 7% en los alimentos y de 5.5% en el resto de los bienes de mercado.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract We study the implications for the optimal taxation problem when allowing the possibility of substitution between market goods and time. We find that the higher the elasticity of substitution between market goods and time in a given home production activity, the lower the tax rate on such market goods should be. We advance existing literature in two dimensions. First, we express the Ramsey rule in terms of elasticities of substitution, which are easier to estimate. This extends the scope of applications of the Ramsey rule in policy issues. Second, we illustrate the proposed optimal tax rule by estimating the corresponding elasticities of substitution using Mexican data. According to the model and the data, the optimal value added tax structure for Mexico in 2002 would have been a 7% tax rate on food and 5.5% tax rate on all other market goods.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[impuestos óptimos]]></kwd>
<kwd lng="es"><![CDATA[uso del tiempo]]></kwd>
<kwd lng="es"><![CDATA[elasticidad de sustitución]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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