<?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>1405-2253</journal-id>
<journal-title><![CDATA[América Latina en la historia económica]]></journal-title>
<abbrev-journal-title><![CDATA[Am. Lat. Hist. Econ]]></abbrev-journal-title>
<issn>1405-2253</issn>
<publisher>
<publisher-name><![CDATA[Instituto de Investigaciones Dr. José María Luis Mora]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1405-22532023000300001</article-id>
<article-id pub-id-type="doi">10.18232/20073496.1401</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La construcción del Estado tributario (pobre) mexicano]]></article-title>
<article-title xml:lang="en"><![CDATA[The construction of the (poor) Mexican tax State]]></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[,Marquette University  ]]></institution>
<addr-line><![CDATA[Milwaukee ]]></addr-line>
<country>USA</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<volume>30</volume>
<numero>3</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1405-22532023000300001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1405-22532023000300001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1405-22532023000300001&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El Estado mexicano es un Estado pobre. En la última mitad del siglo su recaudación ha rondado entre el 8 y 13% del PIB. El problema de baja recaudación no es nuevo, al contrario, tiene raíces históricas. En este trabajo se muestra cómo durante los procesos de reconstrucción del Estado mexicano posterior a la Revolución y de reconfiguración de alianzas entre el Estado y la elite económica se establecieron instituciones tributarias poco recaudatorias y regresivas. Las décadas posteriores a la guerra dieron cuenta de la tensión entre dos tipos de alianza que estuvieron latentes para pautar el desarrollo del país: la alianza "progresista" y la "conservadora" o "alianza por las ganancias". Las medidas de política tributaria que se estudian en este trabajo dan cuenta de la tensión entre las distintas facciones del Estado y la élite y del fortalecimiento paulatino de esta última. Los hallazgos en archivos históricos me permiten reconstruir los procesos de toma de decisiones de las medidas de política tributaria más importantes de estas décadas, y los actores -representantes del Estado y la élite económica- que influenciaron estos procesos. Con ello sustento el reflejo de la adopción de una alianza por las ganancias en el terreno tributario que pretendió incentivar la industrialización con una carga tributaria débil, pero a costa de construir un sistema tributario poco extractivo y regresivo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The Mexican state is a poor tax State. Its low tax collection problem is not new but rather has historical roots. This article shows how regressive and low-extractive tax institutions were established during the processes of both state-building and alliance reconfiguration between the state and the economic elite after the Mexican Revolution. The decades after the Revolution displayed the tension between two latent alliances to guide the country&#8217;s development: the 'progressive alliance' and the 'alliance for profits.' The tax policies analyzed here expose the tension between state factions and the economic elite and show the gradual strengthening of the elite. Archival findings allow me to reconstruct the decision-making processes of the most important tax policies of the 1925-1964 period, and the actors that influenced these processes. This lends support to the proposition that the adoption of an alliance for profits in the tax domain was intended to incentivize the industrialization of the country but at the cost of building a regressive and low-extractive tax state.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[reforma tributaria]]></kwd>
<kwd lng="es"><![CDATA[economía política de los impuestos]]></kwd>
<kwd lng="es"><![CDATA[élite económica]]></kwd>
<kwd lng="es"><![CDATA[progresividad]]></kwd>
<kwd lng="en"><![CDATA[tax reform]]></kwd>
<kwd lng="en"><![CDATA[political economy of taxes]]></kwd>
<kwd lng="en"><![CDATA[economic elite]]></kwd>
<kwd lng="en"><![CDATA[progressiveness]]></kwd>
<kwd lng="es"><![CDATA[N16]]></kwd>
<kwd lng="es"><![CDATA[N26]]></kwd>
<kwd lng="es"><![CDATA[N46]]></kwd>
</kwd-group>
</article-meta>
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