<?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>S0186-72102021000200347</article-id>
<article-id pub-id-type="doi">10.24201/edu.v36i2.1904</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El efecto de la frontera en la recaudación del predial]]></article-title>
<article-title xml:lang="en"><![CDATA[The border effect on property tax revenue]]></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[,Tecnológico de Monterrey Departamento de Economía ]]></institution>
<addr-line><![CDATA[Monterrey Nuevo León]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Tecnológico de Monterrey Departamento de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2021</year>
</pub-date>
<volume>36</volume>
<numero>2</numero>
<fpage>347</fpage>
<lpage>401</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-72102021000200347&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-72102021000200347&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-72102021000200347&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Mediante un panel de datos municipales de los estados mexicanos ubicados en la frontera norte, estimamos las diferencias en la recaudación del impuesto predial en cada uno de ellos. Los estimados que se han presentado del efecto frontera en la recaudación del predial hasta ahora no son comparables, ya que han sido obtenidos usando diferentes métodos de estimación y bases de datos. Nuestro objetivo es validar este efecto usando un mismo modelo y método de estimación. Encontramos que, controlando por variables políticas, económicas y fiscales, los municipios de la frontera recaudan 69 pesos más que los no fronterizos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract In this paper, we use a municipal panel data set of the Mexican states located in the north border. We estimate the differences on property tax revenue on the municipalities of the north border region. Given that the existing estimates have been obtained using different databases and estimation methods, they are not comparable. Our objective is to validate the effect using a consistent model and estimation method. Controlling for political, economic and fiscal variables, we find that border municipalities collect 69 MX pesos above nonborder municipalities.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[efecto frontera]]></kwd>
<kwd lng="es"><![CDATA[impuesto predial]]></kwd>
<kwd lng="es"><![CDATA[artículo 115 constitucional]]></kwd>
<kwd lng="es"><![CDATA[instituciones fiscales]]></kwd>
<kwd lng="es"><![CDATA[frontera norte]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="en"><![CDATA[border effect]]></kwd>
<kwd lng="en"><![CDATA[property tax]]></kwd>
<kwd lng="en"><![CDATA[constitutional article 115]]></kwd>
<kwd lng="en"><![CDATA[fiscal institutions]]></kwd>
<kwd lng="en"><![CDATA[north border]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
</kwd-group>
</article-meta>
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