<?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>S0186-72102018000300601</article-id>
<article-id pub-id-type="doi">10.24201/edu.v33i3.1741</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Los límites de la recaudación predial en los municipios urbanos de México: un estudio de casos]]></article-title>
<article-title xml:lang="en"><![CDATA[The limits of property tax collection in the urban municipalities of Mexico: A case study]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Unda Gutiérrez]]></surname>
<given-names><![CDATA[Mónica]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,El Colegio de México, A.C. Centro de Estudios Demográficos, Urbanos y Ambientales ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>33</volume>
<numero>3</numero>
<fpage>601</fpage>
<lpage>637</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-72102018000300601&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-72102018000300601&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-72102018000300601&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El nivel de recaudación tributaria está determinado por factores económicos, políticos y de capacidad institucional. El objetivo de este trabajo es analizar el poder explicativo de los últimos dos sobre la recaudación predial. Para ello se llevó a cabo un estudio de casos en seis municipios urbanos, lo que permite observar los mecanismos que están detrás de los factores que influyen en el nivel de recaudación predial. Se condujeron más de treinta entrevistas semiestructuradas con funcionarios municipales y se midió la capacidad institucional para el cobro del predial de las tesorerías y los catastros. Los hallazgos principales demuestran, por un lado, que a mejores niveles de recursos humanos, materiales y tecnológicos (mayor capacidad institucional), mayor es la recaudación. Y, por otro lado, que los alcaldes, tesoreros y directores del catastro deciden generalmente no subir las tasas, tampoco actualizar valores catastrales ni capitalizar las actualizaciones para aumentar la recaudación porque juzgan que tales medidas tendrán un costo político que no quieren pagar.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Tax collection levels are determined by economic, political and institutional capacity factors. The purpose of this paper is to analyze the explanatory power of the last two on property tax collection. To this end, a case study was carried out in six urban municipalities, making it possible to observe the mechanisms behind the factors influencing the level of property tax collection. Over thirty semi-structured interviews were conducted with municipal officials and the institutional capacity for property tax collection of the treasuries and land registers was measured. The main findings show, on the one hand, that the better the levels of human, material and technological resources (greater institutional capacity), the greater the tax collection. They also revealed the fact that mayors, treasurers and directors of land registers usually decide not to raise rates, or to update cadastral values or capitalize updates in order to increase tax collection because they believe that these measures will entail a political cost they are unwilling to pay.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[predial]]></kwd>
<kwd lng="es"><![CDATA[capacidad institucional]]></kwd>
<kwd lng="es"><![CDATA[finanzas municipales]]></kwd>
<kwd lng="es"><![CDATA[economía política de los impuestos]]></kwd>
<kwd lng="en"><![CDATA[property tax]]></kwd>
<kwd lng="en"><![CDATA[institutional capacity]]></kwd>
<kwd lng="en"><![CDATA[municipal finances]]></kwd>
<kwd lng="en"><![CDATA[political economy of taxes]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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