<?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>0186-7210</journal-id>
<journal-title><![CDATA[Estudios demográficos y urbanos]]></journal-title>
<abbrev-journal-title><![CDATA[Estud. demogr. urbanos]]></abbrev-journal-title>
<issn>0186-7210</issn>
<publisher>
<publisher-name><![CDATA[El Colegio de México A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-72102014000100053</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Diferencias en la recaudación del impuesto predial en la zona fronteriza: evidencia en los municipios de Chihuahua]]></article-title>
<article-title xml:lang="en"><![CDATA[Differences in Property Tax Collections in the Border Area: Evidence from the Municipalities of Chihuahua]]></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[Sotres Cervantes]]></surname>
<given-names><![CDATA[Lida]]></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 Departamento de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Instituto Tecnológico y de Estudios Superiores de Monterrey Departamento de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2014</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2014</year>
</pub-date>
<volume>29</volume>
<numero>1</numero>
<fpage>53</fpage>
<lpage>87</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-72102014000100053&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-72102014000100053&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-72102014000100053&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Basándonos en el estudio de Ibarra y Sotres (2009), en este artículo aportamos evidencia adicional que relaciona las características de la región frontera norte y el marco institucional con la recaudación del impuesto predial. Estimamos una serie de especificaciones econométricas usando una base de datos de panel para los 67 municipios de Chihuahua correspondiente a 2002-2006. Nuestra hipótesis central es que la dinámica económica y demográfica en la zona fronteriza de Chihuahua ha originado una mayor demanda de servicios e infraestructura en los municipios fronterizos de ese estado, lo que los ha motivado a diferenciar su marco institucional para obtener mayores recursos por concepto de impuesto predial en comparación con los municipios no fronterizos. Esto es posible dado que la reforma constitucional de 1999 al Artículo 115 posibilita a los municipios modificar el marco institucional fiscal para enfrentar sus propias peculiaridades.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Based on the study by Ibarra and Sotres (2009), in this article we provide additional evidence linking the characteristics of the northern border region and the institutional framework for property tax collection. We estimate a series of econometric specifications using a panel database for the 67 municipalities in Chihuahua corresponding to 2002-2006. Our central hypothesis is that the economic and demographic dynamics in the border area of Chihuahua has increased demand for services and infrastructure in the border municipalities of the state, which has led them to differentiate their institutional framework to obtain more funds through property tax compared with non-border municipalities. This is possible since the 1999 constitutional amendment of Article 115 allows municipalities to amend the fiscal institutional framework to deal with their own peculiarities.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[impuesto predial]]></kwd>
<kwd lng="es"><![CDATA[instituciones fiscales]]></kwd>
<kwd lng="es"><![CDATA[Artículo 115 constitucional]]></kwd>
<kwd lng="es"><![CDATA[frontera norte]]></kwd>
<kwd lng="es"><![CDATA[Chihuahua]]></kwd>
<kwd lng="en"><![CDATA[property tax]]></kwd>
<kwd lng="en"><![CDATA[fiscal institutions]]></kwd>
<kwd lng="en"><![CDATA[Article 115 of the Constitution]]></kwd>
<kwd lng="en"><![CDATA[northern border]]></kwd>
<kwd lng="en"><![CDATA[Chihuahua]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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