<?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>S0186-10422021000100006</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2021.2385</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La incidencia del Impuesto Especial sobre Producción y Servicios al tabaco en México]]></article-title>
<article-title xml:lang="en"><![CDATA[Tobacco Tax Incidence in Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ibarra Salazar]]></surname>
<given-names><![CDATA[Jorge]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Fuente Pérez]]></surname>
<given-names><![CDATA[Daniela Patricia de la]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Miravete Martínez]]></surname>
<given-names><![CDATA[María Fernanda]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Instituto Tecnológico y de Estudios Superiores de Monterrey  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2021</year>
</pub-date>
<volume>66</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422021000100006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422021000100006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422021000100006&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Los productos de tabaco en México están gravados con el IEPS y el IVA. El primero tiene un componente ad-valorem de 160% y otro específico de $0.35 por cigarrillo. Uno de los objetivos de los impuestos es reducir el consumo de tabaco para así bajar la incidencia de enfermedades asociadas al tabaquismo. Esto depende, sin embargo, de que el impuesto sea trasladado al precio que pagan los consumidores. En este artículo estimamos la incidencia del IEPS al tabaco en México usando una base de datos mensuales de enero 1994 a junio de 2017. Encontramos que, si bien el componente ad-valorem y el específico del IEPS guardan una relación directa y estadísticamente significativa con el índice de precios de productos de tabaco, la carga del IEPS no es trasladada a los consumidores. Las modificaciones en precios se explican primordialmente por los aumentos en costos que enfrentan las empresas que fabrican productos de tabaco. Este resultado resta efectividad a la política fiscal que tiene por objeto reducir el consumo de tabaco.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Tobacco products in Mexico are levied with the excise and value added taxes. The former has and ad-valorem component at 160%, and a per unit component at $0.35 per cigarette. One of the objectives of tobacco taxes is to reduce its consumption, so that tobacco related diseases are also reduced. That depends, however, of how the tax is shifted into the price paid by the consumers. Using monthly data from January 1994 to June 2017, in this paper, we estimate the incidence of the excise tobacco tax. We find that both, the ad-valorem and the specific components of the excise tax have a positive and statistically significant relationship to the tobacco price index, but the tax is not shifted to the consumers. Price changes are explained by increases in production costs faced by tobacco producers. This result diminishes the effectiveness of fiscal policy aimed to reduce tobacco consumption.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Incidencia impositiva]]></kwd>
<kwd lng="es"><![CDATA[Impuesto tabaco]]></kwd>
<kwd lng="es"><![CDATA[IEPS]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="es"><![CDATA[H22]]></kwd>
<kwd lng="es"><![CDATA[I18]]></kwd>
<kwd lng="es"><![CDATA[L66]]></kwd>
<kwd lng="en"><![CDATA[Tax incidence]]></kwd>
<kwd lng="en"><![CDATA[Tobacco tax]]></kwd>
<kwd lng="en"><![CDATA[IEPS]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
<kwd lng="en"><![CDATA[H22]]></kwd>
<kwd lng="en"><![CDATA[I18]]></kwd>
<kwd lng="en"><![CDATA[L66]]></kwd>
</kwd-group>
</article-meta>
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