<?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>0185-1667</journal-id>
<journal-title><![CDATA[Investigación económica]]></journal-title>
<abbrev-journal-title><![CDATA[Inv. Econ]]></abbrev-journal-title>
<issn>0185-1667</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Economía]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0185-16672022000100063</article-id>
<article-id pub-id-type="doi">10.22201/fe.01851667p.2022.319.80790</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La composición de la capacidad tributaria: evidencia para un panel de países]]></article-title>
<article-title xml:lang="en"><![CDATA[The composition of tax effort: evidence for a panel of countries]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Muller Durán]]></surname>
<given-names><![CDATA[Nancy Ivonne]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional Autónoma de México Facultad de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2022</year>
</pub-date>
<volume>81</volume>
<numero>319</numero>
<fpage>63</fpage>
<lpage>89</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0185-16672022000100063&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0185-16672022000100063&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0185-16672022000100063&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN En este documento analizo la relación que existe entre el crecimiento económico, el comercio exterior y la capacidad tributaria. Sostengo que los impuestos no necesariamente distorsionan la eficiencia y que dependen de la actividad económica. Para documentar la hipótesis realizo cuatro modelos panel cointegrados para un grupo de 55 países y su subsecuente división de acuerdo con tres niveles de ingreso para el periodo de 1990-2018. Los resultados obtenidos muestran que el crecimiento económico es una condición sine qua non para determinar la capacidad recaudatoria pero no es suficiente en aquellos países con desigualdad económica. Por lo tanto, es necesario estimular el desarrollo económico y promover reformas fiscales progresivas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT This document analyzes the relationship between economic growth, foreign trade and tax capacity. It is argued that taxes do not distort efficiency and that they depend on economic activity. In order to empirically support our hypothesis, four cointegrated panel models are carried out for a group of 55 countries and their subsequent division according to three income levels for the period 1990-2018. The results obtained show that economic growth is a sine qua non condition for determining tax capacity, but it is not enough in countries plagued with economic inequality. Therefore, it is necessary to stimulate economic development and promote progressive fiscal reforms.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[política fiscal]]></kwd>
<kwd lng="es"><![CDATA[capacidad tributaria]]></kwd>
<kwd lng="es"><![CDATA[crecimiento económico]]></kwd>
<kwd lng="en"><![CDATA[Fiscal policy]]></kwd>
<kwd lng="en"><![CDATA[tax capacity]]></kwd>
<kwd lng="en"><![CDATA[economic growth]]></kwd>
</kwd-group>
</article-meta>
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