<?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>2448-718X</journal-id>
<journal-title><![CDATA[El trimestre económico]]></journal-title>
<abbrev-journal-title><![CDATA[El trimestre econ]]></abbrev-journal-title>
<issn>2448-718X</issn>
<publisher>
<publisher-name><![CDATA[Fondo de Cultura Económica]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-718X2019000200307</article-id>
<article-id pub-id-type="doi">10.20430/ete.v86i342.747</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[¿Pueden las transferencias federales afectar el esfuerzo fiscal, la transparencia y la rendición de cuentas de los gobiernos locales? México 2003-2013]]></article-title>
<article-title xml:lang="en"><![CDATA[Can federal transfers stimulate the fiscal effort, transparency and accountability of local governments? Mexico 2003-2013]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mendoza Velázquez]]></surname>
<given-names><![CDATA[Alfonso]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Popular Autónoma del Estado de Puebla Centro de Investigación e Inteligencia Económica ]]></institution>
<addr-line><![CDATA[Puebla ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2019</year>
</pub-date>
<volume>86</volume>
<numero>342</numero>
<fpage>307</fpage>
<lpage>342</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-718X2019000200307&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-718X2019000200307&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-718X2019000200307&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Antecedentes: La segunda generación de modelos de federalismo fiscal (SGFF) advierte que la dependencia fiscal puede incitar la pereza de los gobiernos locales y estancar la generación de ingresos propios; además, puede promover la corrupción y una menor rendición de cuentas (Oates, 2005). Este trabajo somete a prueba la hipótesis de sacrificio de la rendición de cuentas y de la transparencia por una mayor interdependencia fiscal de los gobiernos subnacionales en México (Gamkhar y Shah, 2007).  Metodología: Estimamos un modelo de vectores autorregresivos de datos panel (VARP) que permite examinar la interrelación dinámica de las variables para el periodo de 2003 a 2013.  Resultados: Encontramos evidencia de la causalidad del entorno fiscal federal sobre el esfuerzo fiscal, la transparencia y la rendición de cuentas, de acuerdo con el nivel de desarrollo de las entidades federativas.  Conclusiones: Los resultados aportan evidencia de que mayores transferencias se asocian con mayor pereza recaudatoria, menor transparencia y mayor rendición financiera de cuentas. De la misma manera, un mayor desarrollo económico revela efectos dinámicos positivos del esfuerzo fiscal hacia la transparencia y la rendición de cuentas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  Background: The second generation of fiscal federalism (SGFF) models caution that fiscal dependence can make local governments lazy in the collection of their own revenue, in addition to the promotion of corruption and lower levels of accountability (Oates, 2005). This work tests the hypothesis of the tradeoff between greater fiscal interdependence and the accountability/transparency of subnational governments in Mexico (Gamkhar y Shah, 2007).  Methodology: We estimate a panel vector autorregression (VARP), which allows us to examine the dynamic interrelation of fiscal variables and accountability/ transparency during the period 2003-2013.  Results: There is evidence of causality between federal transfers and fiscal effort and accountability/transparency depending on the level of local development.  Conclusions: The results provide evidence that suggests that greater federal transfers are associated with lower fiscal effort and lower transparency, but they are somehow related to greater financial accountability. Similarly, greater levels of economic development reveal positive dynamic effects of fiscal effort towards accountability and transparency.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[fiscal federalism]]></kwd>
<kwd lng="en"><![CDATA[transfers]]></kwd>
<kwd lng="en"><![CDATA[fiscal effort]]></kwd>
<kwd lng="en"><![CDATA[accountability]]></kwd>
<kwd lng="en"><![CDATA[transparency]]></kwd>
<kwd lng="es"><![CDATA[federalismo fiscal]]></kwd>
<kwd lng="es"><![CDATA[transferencias]]></kwd>
<kwd lng="es"><![CDATA[esfuerzo fiscal]]></kwd>
<kwd lng="es"><![CDATA[transparencia]]></kwd>
<kwd lng="es"><![CDATA[rendición de cuentas]]></kwd>
<kwd lng="es"><![CDATA[estados]]></kwd>
</kwd-group>
</article-meta>
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