<?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>1405-1079</journal-id>
<journal-title><![CDATA[Gestión y política pública]]></journal-title>
<abbrev-journal-title><![CDATA[Gest. polít. pública]]></abbrev-journal-title>
<issn>1405-1079</issn>
<publisher>
<publisher-name><![CDATA[Centro de Investigación y Docencia Económicas A.C., División de Administración Pública]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1405-10792018000200375</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[¿Por qué algunos municipios en México son mejores recaudadores de impuesto predial que otros?]]></article-title>
<article-title xml:lang="en"><![CDATA[Why Some Municipalities in Mexico are Better Property Tax Collectors than Others?]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Espinosa]]></surname>
<given-names><![CDATA[Salvador]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Martínez]]></surname>
<given-names><![CDATA[Jennifer]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Martell]]></surname>
<given-names><![CDATA[Christine]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,San Diego State University Escuela de Asuntos Públicos ]]></institution>
<addr-line><![CDATA[San Diego Ca]]></addr-line>
<country>USA</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Portland State University  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>USA</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,University of Colorado Escuela de Asuntos Públicos ]]></institution>
<addr-line><![CDATA[ Denver]]></addr-line>
<country>USA</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>27</volume>
<numero>2</numero>
<fpage>375</fpage>
<lpage>395</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1405-10792018000200375&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1405-10792018000200375&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1405-10792018000200375&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: El impuesto predial podría ser una importante fuente de ingresos para los gobiernos municipales en México. Desafortunadamente, los ingresos obtenidos de este impuesto son de los más bajos en América Latina. ¿Qué explica el aparente éxito de algunos municipios y el fracaso de otros? El presente artículo analiza factores que inciden en la recaudación del predial en una muestra de 2 267 municipios durante un periodo de seis años (2008-2013) y revisa con detenimiento el caso del estado de Baja California. El análisis muestra que si se considera este estado como punto de referencia, la mayoría de las entidades tienen un desempeño por debajo de las expectativas. Las características socioeconómicas de un municipio, las transferencias intergubernamentales, los esfuerzos concretos para actualizar los catastros y la uniformidad en los sistemas administrativos municipales podrían ser factores importantes para explicar el aparente éxito de algunas jurisdicciones en su desempeño recaudatorio.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: A property tax could be an important revenue source for municipal governments in Mexico. Unfortunately, revenues from this tax are among the lowest in Latin America. What explains the apparent success of some municipalities and the failure of others? This article analyzes factors influencing property tax collection in a sample of 2 267 municipalities over a six-year period (2008-2013), and reviews the case of the state of Baja California more closely. The analysis shows that when this state is used as a reference point, tax collection results in the vast majority of entities are below expectations. The socio-economic features of a municipality, intergovernmental transfers, but also concrete efforts to update the cadaster, and uniformity across municipal tax administration systems could explain the apparent success in the tax performance of some jurisdictions.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="es"><![CDATA[finanzas públicas]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[gobiernos subnacionales]]></kwd>
<kwd lng="es"><![CDATA[municipios]]></kwd>
<kwd lng="es"><![CDATA[impuesto predial]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
<kwd lng="en"><![CDATA[public finance]]></kwd>
<kwd lng="en"><![CDATA[taxes]]></kwd>
<kwd lng="en"><![CDATA[subnational governments]]></kwd>
<kwd lng="en"><![CDATA[municipalities]]></kwd>
<kwd lng="en"><![CDATA[property tax]]></kwd>
</kwd-group>
</article-meta>
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