<?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>0188-3380</journal-id>
<journal-title><![CDATA[Economía: teoría y práctica]]></journal-title>
<abbrev-journal-title><![CDATA[Econ: teor. práct]]></abbrev-journal-title>
<issn>0188-3380</issn>
<publisher>
<publisher-name><![CDATA[Universidad Autónoma Metropolitana, a través de la Unidad Iztapalapa, la Unidad Azcapotzalco y la Unidad Xochimilco, División de Ciencias Sociales]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0188-33802023000100121</article-id>
<article-id pub-id-type="doi">10.24275/etypuam/ne/582023/ramirez</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Efectos del impuesto sobre nóminas en la economía de Nuevo León. Un modelo de precios insumo-producto extendido]]></article-title>
<article-title xml:lang="en"><![CDATA[Payroll Tax Effects on the State of Nuevo León. An Extended Input-Output Price Model]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ramírez Grimaldo]]></surname>
<given-names><![CDATA[Nelly Cristina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Chapa Cantú]]></surname>
<given-names><![CDATA[Joana Cecilia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rositas Martínez]]></surname>
<given-names><![CDATA[Juan]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Nuevo León  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de Nuevo León  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Autónoma de Nuevo León  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<numero>58</numero>
<fpage>121</fpage>
<lpage>144</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0188-33802023000100121&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0188-33802023000100121&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0188-33802023000100121&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Se cuantifican los efectos de corto plazo del incremento en la tasa del impuesto sobre nóminas (ISN) en Nuevo León, de 2 a 3 por ciento en 2013, mediante un modelo de precios insumo-producto extendido, calibrado a partir de una MCS de Nuevo León con referencia al año 2012. El modelo supone que el incremento del ISN es transmitido de manera inmediata y completa hacia los costos y precios, lo que se conoce como traslado hacia adelante. El modelo considera nueve sectores económicos, dos tipos de trabajo, un tipo de capital, un sector externo, un sector del resto de los estados del país, dos niveles de gobierno (estatal y federal) y un hogar representativo. Los resultados indican que el impacto sobre los precios es mayor para los sectores: servicios comunales, sociales y personales; comercio, restaurantes y hoteles; y la agricultura. Se estima una reducción del consumo privado por familia de 321.28 pesos anuales.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The short-term economic effects of the 2013 payroll tax rate (ISN) increase, from 2 to 3 percent, in the state of Nuevo León are estimated. An extended input-output price model is formulated, which is calibrated from a Nuevo León SAM with reference to the year 2012. The model assumes that the increase in the ISN is transmitted immediately and completely to costs and prices (forward-shifted tax). The model considers nine productive sectors, two labor inputs, one capital input, one external sector, one sector of the states of the rest of the country, two government levels (state and federal) and one representative household. The results indicate that the impact on prices is greater for: community, social and personal services sector; commerce, restaurants and hotels, and agriculture. A reduction of 321.28 pesos per year in per-family private consumption is also estimated.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Impuesto sobre nóminas]]></kwd>
<kwd lng="es"><![CDATA[modelo insumo-producto]]></kwd>
<kwd lng="es"><![CDATA[economía regional]]></kwd>
<kwd lng="en"><![CDATA[Payroll tax]]></kwd>
<kwd lng="en"><![CDATA[input-output model]]></kwd>
<kwd lng="en"><![CDATA[regional economy]]></kwd>
</kwd-group>
</article-meta>
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