<?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>2448-6655</journal-id>
<journal-title><![CDATA[Análisis económico]]></journal-title>
<abbrev-journal-title><![CDATA[Anál. econ.]]></abbrev-journal-title>
<issn>2448-6655</issn>
<publisher>
<publisher-name><![CDATA[Universidad Autónoma Metropolitana, Unidad Azcapotzalco, División de Ciencias Sociales y Humanidades]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-66552024000200143</article-id>
<article-id pub-id-type="doi">10.24275/uam/azc/dcsh/ae/2024v39n101/llamas</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Efectos de una reforma al impuesto especial al tabaco: ganadores y perdedores]]></article-title>
<article-title xml:lang="en"><![CDATA[The effects of a tobacco excise tax reform: winners and losers]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Llamas Rembao]]></surname>
<given-names><![CDATA[Linda Irene]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Huesca Reynoso]]></surname>
<given-names><![CDATA[Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hurtado Bringas]]></surname>
<given-names><![CDATA[Beatriz Alejandra]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Estatal de Sonora  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Centro de Investigación en Alimentación y Desarrollo, A.C.  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Estatal de Sonora  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2024</year>
</pub-date>
<volume>39</volume>
<numero>101</numero>
<fpage>143</fpage>
<lpage>164</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-66552024000200143&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-66552024000200143&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-66552024000200143&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Si bien la literatura sugiere establecer reformas impositivas al tabaco más agresivas con el fin de reducir su asequibilidad y combatir la epidemia del tabaquismo, la industria tabacalera argumenta que dichas medidas afectarían a la economía del país. El objetivo del estudio es analizar la dimensión del sector tabacalero en México a través de variables clave sobre precios y marcas, así como cantidades consumidas y simular reformas al impuesto especial del tabaco. Un incremento de los impuestos al tabaco permite disminuir el consumo y aumentar la recaudación considerando elasticidades-precio del tabaco recientes. Se calculó la elasticidad al 2020 y el cambio en los precios considerando la reforma reciente de 2021 que actualizó por inflación el IEPS asi como dos reformas impositivas adicionales a los cigarros y sus marcas. Los resultados indican que un impuesto específico de un peso adicional y $1.50 pesos por cigarrillo reduciría el consumo en el rango del 21.7% al 27.7% e incrementaría la recaudación del 13.4% al 22.7%. Lo novedoso de este trabajo es que la mayor reducción en consumo se observa en las marcas de menor precio.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract While literature suggests more aggressive cigarette tax reforms to reduce its affordability as well as the tobacco epidemic the tobacco industry argues that these measures, would affect the economy. The goal of this study is to analyze the size of the tobacco sector in Mexico through specific relevant variables on prices and brands and simulate different tobacco excise reforms. An increase in tobacco taxes would indeed decrease consumption and would increase revenues as well, when considering different and recent tobacco price elasticities. Elasticity was estimated for the year 2020 and changes on prices were computed by considering the most recent tobacco tax reforms in 2021 which updated the price according to rise on inflation and two additional reforms by using distinct cigarette brands. The results indicate that a specific tax of an additional peso and $1.50 pesos per cigarette would reduce consumption in the range from 21.7% to 27.7% and increase revenues from 13.4% to 22.7%. The novelty of this work is that the greatest reduction in consumption would be observed in lower-priced brands.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Recaudación]]></kwd>
<kwd lng="es"><![CDATA[Impuesto especial]]></kwd>
<kwd lng="es"><![CDATA[Industria tabacalera]]></kwd>
<kwd lng="es"><![CDATA[Tabaco]]></kwd>
<kwd lng="es"><![CDATA[Consumo]]></kwd>
<kwd lng="en"><![CDATA[Revenues]]></kwd>
<kwd lng="en"><![CDATA[Excise Tax]]></kwd>
<kwd lng="en"><![CDATA[Tobacco industry]]></kwd>
<kwd lng="en"><![CDATA[Tobacco]]></kwd>
<kwd lng="en"><![CDATA[Consumption]]></kwd>
</kwd-group>
</article-meta>
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