<?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>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422023000400110</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2023.3234</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Strategic environmental policies: Electric vehicles vs internal combustion engine vehicles]]></article-title>
<article-title xml:lang="es"><![CDATA[Políticas ambientales estratégica: vehículos eléctricos vs vehículos de combustión interna]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Espinosa Ramírez]]></surname>
<given-names><![CDATA[Rafael Salvador]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
<xref ref-type="aff" rid="Aaf"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ozgur Kayalica]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Guadalajara  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Istanbul Technical University  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Turkey</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>68</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422023000400110&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422023000400110&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422023000400110&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract In a world collapsed by pollution and environmental degradation, the decision of policies in favour of the environment is affected by the dilemma between economic efficiency and environmental protection. The objective of this article is to analyse this dilemma from the construction of a theoretical two-stage game model in which an environmental tax policy is chosen by government and local firms may produce differentiated vehicles: Electric Vehicles, Hybrid Vehicles, or Internal Combustion Engine Vehicles. At the first stage, the government determines the tax level on pollution taking the firms&#8217; output levels as given. At the second stage, firms, competing in an oligopolistic market, choose their output and emission levels observing the tax level set by the government. It is found that a high perception of pollution damage encourages the setting of a pollution tax despite the fall in the consumer surplus and the profits of Internal Combustion Engine Vehicles producers; this policy encourages the production of Electric Vehicles and Hybrid Vehicles. Otherwise, the government is not willing to set a severe pollution policy. This work is relevant because the level of environmental policy can be determined from the perception that people have about the environmental damage caused by the production of cars.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En un mundo colapsado por la contaminación y la degradación ambiental, la decisión de políticas a favor del medio ambiente se ve afectada por el dilema entre eficiencia económica y protección ambiental. El objetivo de este artículo es analizar este dilema a partir de la construcción de un modelo teórico de dos etapas en el que el gobierno establece un impuesto medioambiental, y las empresas locales pueden producir vehículos diferenciados: Vehículos Eléctricos, Vehículos Híbridos o Vehículos con Motor de Combustión Interna. En la primera etapa, el gobierno determina el nivel del impuesto sobre la contaminación tomando como dados los niveles de producción de las empresas. En la segunda etapa, las empresas, en un mercado oligopolístico, eligen sus niveles de producción y emisión observando el nivel de impuestos fijado por el gobierno. Se encuentra que una alta percepción de daños por contaminación incentiva la fijación de un impuesto por contaminación a pesar de la caída del excedente del consumidor y productor. De lo contrario, el gobierno no está dispuesto a establecer una política severa de contaminación. Este trabajo es relevante porque el nivel de política ambiental se puede determinar a partir de la percepción que tienen las personas sobre el daño ambiental que provoca la producción de automóviles.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[strategic environmental policy]]></kwd>
<kwd lng="en"><![CDATA[electric vehicles]]></kwd>
<kwd lng="en"><![CDATA[pollution tax]]></kwd>
<kwd lng="en"><![CDATA[pollution disutility]]></kwd>
<kwd lng="en"><![CDATA[internal combustion engine vehicle]]></kwd>
<kwd lng="es"><![CDATA[política ambiental estratégica]]></kwd>
<kwd lng="es"><![CDATA[vehículos eléctricos]]></kwd>
<kwd lng="es"><![CDATA[impuesto a la contaminación]]></kwd>
<kwd lng="es"><![CDATA[desutilidad de la contaminación]]></kwd>
<kwd lng="es"><![CDATA[vehículo con motor de combustión interna]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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<article-title xml:lang=""><![CDATA[The impact of Car Specifications, Prices and Incentives for Battery Electric Vehicles in Norway: Choices of Heterogeneous Consumers]]></article-title>
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