<?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>1665-952X</journal-id>
<journal-title><![CDATA[Economía UNAM]]></journal-title>
<abbrev-journal-title><![CDATA[Economía UNAM]]></abbrev-journal-title>
<issn>1665-952X</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Instituto de Investigaciones Económicas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1665-952X2015000200069</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Transferencias e impuesto predial en México]]></article-title>
<article-title xml:lang="en"><![CDATA[Fisical Transfers and Property Tax in Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Canavire-Bacarreza]]></surname>
<given-names><![CDATA[Gustavo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Zúñiga Espinoza]]></surname>
<given-names><![CDATA[Nicolás Guadalupe]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Georgia State Department of Ecomomics Andrew Young School of Policy Studies]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>USA</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Autónoma de Sinaloa Escuela de Ciencias Económicas y Administrativas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2015</year>
</pub-date>
<volume>12</volume>
<numero>35</numero>
<fpage>69</fpage>
<lpage>99</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1665-952X2015000200069&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1665-952X2015000200069&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1665-952X2015000200069&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Este artículo explora los efectos de las transferencias fiscales -condicionadas e incondicionadas- en la recaudación del impuesto predial en México, basándose en los datos de los municipios, entre 1993 y 2008. Es un modelo teórico simple que predice un efecto negativo de las transferencias sobre esta fuente de ingresos local. Se emplean técnicas econométricas como datos de panel y el método de estimación GMM de endogeneidad correcta. Los resultados muestran que las transferencias condicionadas generan mayor impacto negativo en la recaudación del impuesto a la propiedad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[This article explores the incentive effects of fiscal transfers -conditional and unconditional- on local revenue collection in Mexico based on data for municipalities in the state of Sinaloa between 1993 and 2008. A simple theoretical model that predicts a negative effect of transfers on local revenues is tested. Using cadastral information, gross added value, local revenue tax and property tax revenues a set of structural revenue collection indicators is built andused to analyze the effect of, both, conditional and unconditional transfers. We employ econometric techniques such as panel data and the GMM estimation method to correct endogeneity. After controlling for demographic factors, population and the index of exclusion, the results show that conditional transfershave generated negative impacts on local tax collection and property tax, being the negative effect higher in the later.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Transferencias]]></kwd>
<kwd lng="es"><![CDATA[Equidad fiscal]]></kwd>
<kwd lng="es"><![CDATA[Impuestos sobre la propiedad]]></kwd>
<kwd lng="en"><![CDATA[Transfers]]></kwd>
<kwd lng="en"><![CDATA[Fiscal Equality]]></kwd>
<kwd lng="en"><![CDATA[Property Taxes]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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