<?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>0187-6961</journal-id>
<journal-title><![CDATA[Estudios fronterizos]]></journal-title>
<abbrev-journal-title><![CDATA[Estud. front]]></abbrev-journal-title>
<issn>0187-6961</issn>
<publisher>
<publisher-name><![CDATA[Universidad Autónoma de Baja California]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0187-69612022000100108</article-id>
<article-id pub-id-type="doi">10.21670/ref.2208092</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Financiamiento local de infraestructura en la frontera norte e instituciones fiscales: validación del efecto frontera norte]]></article-title>
<article-title xml:lang="en"><![CDATA[North border local infrastructure financing and fiscal institutions: validating the northern border effect]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ibarra Salazar]]></surname>
<given-names><![CDATA[Jorge]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sotres Cervantes]]></surname>
<given-names><![CDATA[Lida Karina]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Instituto Tecnológico y de Estudios Superiores de Monterrey Departamento de Economía. Monterrey ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2022</year>
</pub-date>
<volume>23</volume>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0187-69612022000100108&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0187-69612022000100108&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0187-69612022000100108&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: El objetivo es reconocer el ingreso fiscal local como una alternativa de financiamiento de infraestructura, estimando el efecto frontera en la recaudación del impuesto predial. Se utiliza un panel de datos anuales (2010-2019) de los municipios mexicanos para estimar distintos modelos por efectos fijos. Los resultados muestran que los municipios fronterizos recaudan de $69 a $75 pesos per cápita más que los no fronterizos. Se argumenta sobre el uso de fuentes de financiamiento local para ampliar la infraestructura en la región frontera norte de México. En la estimación del efecto frontera, en comparación con estudios anteriores, se emplea una base de datos más amplia, que incluye todos los municipios mexicanos. Se concluye que las diferencias institucionales son importantes para explicar las diferencias y evolución en la recaudación del impuesto predial. Las fuentes de financiamiento locales, ante la necesidad de ampliar infraestructura, pueden explotarse si existe el marco institucional propicio.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: The objective is to acknowledge local fiscal revenue as a tool to finance infrastructure, by estimating the border effect on the collection of the property tax. A panel data set (2010-2019) of the Mexican municipalities is used to estimate different models by fixed effects. The results show that border municipalities collect $69 to $75 Mexican pesos per capita more than non-border municipalities. We argue about the use of local sources to finance infrastructure on the north border region of Mexico. In the estimation of the border effect, compared to previous studies, a broader database is used, that includes all Mexican municipalities. We conclude that institutional differences are important for explaining differences and evolution in the collection of property tax. Local sources of funding, in the face of the need for infrastructure, can be exploited if there is an adequate institutional framework.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[financiamiento de infraestructura]]></kwd>
<kwd lng="es"><![CDATA[efecto frontera]]></kwd>
<kwd lng="es"><![CDATA[impuesto predial]]></kwd>
<kwd lng="es"><![CDATA[artículo 115 constitucional]]></kwd>
<kwd lng="es"><![CDATA[instituciones fiscales]]></kwd>
<kwd lng="es"><![CDATA[frontera norte]]></kwd>
<kwd lng="es"><![CDATA[México.]]></kwd>
<kwd lng="en"><![CDATA[infrastructure financing]]></kwd>
<kwd lng="en"><![CDATA[border effect]]></kwd>
<kwd lng="en"><![CDATA[property tax]]></kwd>
<kwd lng="en"><![CDATA[constitutional article 115]]></kwd>
<kwd lng="en"><![CDATA[fiscal institutions]]></kwd>
<kwd lng="en"><![CDATA[north border]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
</kwd-group>
</article-meta>
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