<?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>1665-5346</journal-id>
<journal-title><![CDATA[Revista mexicana de economía y finanzas]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. mex. econ. finanz]]></abbrev-journal-title>
<issn>1665-5346</issn>
<publisher>
<publisher-name><![CDATA[Instituto Mexicano de Ejecutivos de Finanzas A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1665-53462018000400585</article-id>
<article-id pub-id-type="doi">10.21919/remef.v13i4.340</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Impacto de la estructura tributaria sobre el crecimiento económico: el caso de México]]></article-title>
<article-title xml:lang="en"><![CDATA[The impact of tax structure on economic growth: The case of Mexico]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Banda-Ortiz]]></surname>
<given-names><![CDATA[Humberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tovar-García]]></surname>
<given-names><![CDATA[Edgar Demetrio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Querétaro  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Panamericana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>13</volume>
<numero>4</numero>
<fpage>585</fpage>
<lpage>601</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1665-53462018000400585&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1665-53462018000400585&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1665-53462018000400585&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este artículo se estudia empíricamente el impacto de la estructura tributaria sobre el crecimiento económico de México de 2005 a 2016. Se desarrolló un modelo econométrico usando como variables independientes: impuesto sobre la renta, impuesto al valor agregado, impuesto especial sobre la producción y servicios e impuesto sobre las importaciones. Los resultados mostraron un efecto negativo y significativo sobre el PIB per cápita del impuesto sobre la renta. Por el contrario, el impuesto al valor agregado mostró impactos positivos. Por lo tanto, la recomendación es apoyar una estructura tributaria donde el impuesto sobre la renta tenga poca relevancia. Por la falta de datos para algunas variables para años previos al 2005, el análisis está limitado al periodo de estudio enunciado. No obstante, esta es la primera investigación sobre el nexo crecimiento económico y estructura fiscal para México, aunque dicho nexo se ha estudiado en varios países desarrollados y en unos pocos países en vías de desarrollo. En línea con esa literatura, en México también se encuentra que la estructura tributaria afecta el crecimiento económico en el largo plazo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The purpose of this article is to empirically study the impact of the tax structure on the economic growth of Mexico from 2005 to 2016. An econometric model was developed using income tax, value added tax, excise duty on production and services, and import tax as independent variables. The results showed a negative and significant e&#64256;ect on the per capita GDP of the income tax. Conversely, the value added tax showed positive impacts. Therefore, the recommendation is to support a tax structure where the income tax has little relevance. Due to a lack of data for some variables for the years prior to 2005, the analysis is limited to the abovementioned period of study. Nevertheless, this is the first research on the economic growth nexus and tax structure for Mexico, although said nexus has been studied in various developed countries and in a couple developing countries. In line with this literature, it is also found that in Mexico the tax structure a&#64256;ects economic growth in the long term.]]></p></abstract>
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<kwd lng="es"><![CDATA[H20]]></kwd>
<kwd lng="es"><![CDATA[O40]]></kwd>
<kwd lng="es"><![CDATA[Estructura tributaria]]></kwd>
<kwd lng="es"><![CDATA[crecimiento económico]]></kwd>
<kwd lng="es"><![CDATA[impuesto sobre la renta]]></kwd>
<kwd lng="es"><![CDATA[impuesto al valor agregado]]></kwd>
<kwd lng="en"><![CDATA[E62]]></kwd>
<kwd lng="en"><![CDATA[H20]]></kwd>
<kwd lng="en"><![CDATA[O40]]></kwd>
<kwd lng="en"><![CDATA[Tax structure]]></kwd>
<kwd lng="en"><![CDATA[economic growth]]></kwd>
<kwd lng="en"><![CDATA[income tax]]></kwd>
<kwd lng="en"><![CDATA[value-added tax]]></kwd>
</kwd-group>
</article-meta>
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