<?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>0186-7202</journal-id>
<journal-title><![CDATA[Estudios Económicos (México, D.F.)]]></journal-title>
<abbrev-journal-title><![CDATA[Estud. Econ. (México, D.F.)]]></abbrev-journal-title>
<issn>0186-7202</issn>
<publisher>
<publisher-name><![CDATA[El Colegio de México A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-72022015000100051</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Cumplimiento en pago de contribuciones: autoridades fiscales versus religiosas en México]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Chávez Maza]]></surname>
<given-names><![CDATA[Luis Augusto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Elbittar]]></surname>
<given-names><![CDATA[Alexander]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hernández Trillo]]></surname>
<given-names><![CDATA[Fausto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Benemérita Universidad Autónoma del Estado de Puebla CEDES ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Centro de Investigación y Docencia Económicas  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Centro de Investigación y Docencia Económicas  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2015</year>
</pub-date>
<volume>30</volume>
<numero>1</numero>
<fpage>51</fpage>
<lpage>74</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-72022015000100051&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-72022015000100051&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-72022015000100051&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Se investiga la posibilidad de recaudar aportaciones voluntarias para el financiamiento de bienes comunes a través de dos mecanismos: confianza y correspondencia fiscal. Ambas hipótesis se evalúan empíricamente por medio de diseño experimental levantado en tres localidades rurales de México. Los resultados sugieren que la disposición a contribuir aumenta cuando el bien a financiarse es observable y que el nivel de confianza fiscal es equivalente entre la autoridad fiscal y el otro agente recaudador, como lo es el mayordomo en las comunidades rurales mexicanas, siempre y cuando el bien sea observable y tangible.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This paper studies fiscal correspondence and fiscal trust. Through an experimental design carried out in Oaxaca, Mexico it explores which authority, the religious or the civil one, is better at collecting contributions to finance common goods. Results suggest that fiscal correspondence is the main factor to explain better collection. That is, when the good is observable, people are more willing to pay the contribution.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[confianza fiscal]]></kwd>
<kwd lng="es"><![CDATA[correspondencia fiscal]]></kwd>
<kwd lng="es"><![CDATA[aportaciones voluntarias]]></kwd>
<kwd lng="es"><![CDATA[experimentos en campo]]></kwd>
</kwd-group>
</article-meta>
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