<?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>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422019000400004</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.2016</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Distributional effects on excise taxes among Mexican households]]></article-title>
<article-title xml:lang="es"><![CDATA[Efectos distributivos de los impuestos especiales en los hogares de México]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Huesca Reynoso]]></surname>
<given-names><![CDATA[Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Llamas Rembao]]></surname>
<given-names><![CDATA[Linda]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Calderón Villarreal]]></surname>
<given-names><![CDATA[Cuauhtémoc]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Centro de Investigación en Alimentación y Desarrollo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Estatal de Sonora  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Colegio de la Frontera Norte  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2019</year>
</pub-date>
<volume>64</volume>
<numero>3</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422019000400004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422019000400004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422019000400004&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This paper measures the effect of excise taxes on specific goods for Mexican households. A semi-para-metric quantile approach with a functional relationship to explain the payments of excise taxes for five category goods is used (high-calorie food, alcohol, tobacco, gasoline and diesel and others), using house-hold consumption microdata in per capita units and attributes of the household head as explanatory vari-ables as well. Findings show an average tax elasticity of -0.30 as a response in consumption of such goods. In addition, quintile 1 bare a greater share of the tax burden and elasticities varies significantly along the quintiles, with gasoline as the product with the greatest variation. It is original because it offers an alternative way to estimate not only incidence but also redistributive impacts on the payment of excise taxes with a semi-parametric measure along the quintile distribution for each good taxed.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este trabajo se mide el efecto del impuesto especial en bienes específicos para los hogares en México. Se acude a un enfoque semiparamétrico por quintiles para explicar los pagos del impuesto para cinco categorías de bienes (alta densidad calórica, alcohol, tabaco, gasolina y diésel y otros), utilizando los microdatos de consumo de los hogares en unidades per cápita y los atributos del jefe del hogar como variables explicativas. Los resultados muestran una elasticidad promedio de -0.30 como respuesta al pago del impuesto especial en la canasta de consumo. Además, el quintil 1 presenta una mayor proporción de la carga tributaria como proporción de su consumo y las elasticidades varían significativamente a lo largo de los quintiles, donde la gasolina destaca como el producto de mayor variación. La originalidad del estudio radica en que ofrece una forma alternativa de estimar no solo la incidencia, sino también los impactos redistributivos sobre el pago de los impuestos especiales con una medida semiparamétrica a lo largo de la distribución por quintiles para cada bien gravado.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Tax burden]]></kwd>
<kwd lng="en"><![CDATA[Excise taxes]]></kwd>
<kwd lng="en"><![CDATA[Elasticity]]></kwd>
<kwd lng="en"><![CDATA[Semi-parametric analysis]]></kwd>
<kwd lng="en"><![CDATA[H22]]></kwd>
<kwd lng="en"><![CDATA[H23]]></kwd>
<kwd lng="en"><![CDATA[D12]]></kwd>
<kwd lng="en"><![CDATA[C14]]></kwd>
<kwd lng="es"><![CDATA[Carga fiscal]]></kwd>
<kwd lng="es"><![CDATA[Impuesto especial]]></kwd>
<kwd lng="es"><![CDATA[Elasticidades]]></kwd>
<kwd lng="es"><![CDATA[Análisis semi-paramétrico]]></kwd>
<kwd lng="es"><![CDATA[H22]]></kwd>
<kwd lng="es"><![CDATA[H23]]></kwd>
<kwd lng="es"><![CDATA[D12]]></kwd>
<kwd lng="es"><![CDATA[C14]]></kwd>
</kwd-group>
</article-meta>
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