<?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>0188-3380</journal-id>
<journal-title><![CDATA[Economía: teoría y práctica]]></journal-title>
<abbrev-journal-title><![CDATA[Econ: teor. práct]]></abbrev-journal-title>
<issn>0188-3380</issn>
<publisher>
<publisher-name><![CDATA[Universidad Autónoma Metropolitana, a través de la Unidad Iztapalapa, la Unidad Azcapotzalco y la Unidad Xochimilco, División de Ciencias Sociales]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0188-33802024000200019</article-id>
<article-id pub-id-type="doi">10.24275/etypuam/ne/612024/rodriguez</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Taxes on the Consumption of Alcohol Beverages. Ineffectiveness of the alcohol Tax in Mexico. New evidence]]></article-title>
<article-title xml:lang="es"><![CDATA[Impuestos sobre el consumo de bebidas alcohólicas. Ineficacia del impuesto sobre el alcohol en México. Nueva evidencia]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rodríguez Quinto]]></surname>
<given-names><![CDATA[Anel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sánchez Gómez]]></surname>
<given-names><![CDATA[Joaquín]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Foncerrada Pascal]]></surname>
<given-names><![CDATA[Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Texas A&amp;M University Department of Economics ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>USA</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Rockefeller Institute of Government  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>United States</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Texas A&amp;M University Department of Engineering Engineering Experiment Station]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>USA</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<numero>61</numero>
<fpage>19</fpage>
<lpage>31</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0188-33802024000200019&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0188-33802024000200019&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0188-33802024000200019&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Excise taxes on alcoholic beverages are applied according to two basic principles: Ad valorem and ad quantum. In Mexico, the Special Tax on Production and Services is an ad valorem tax with different quotas according to alcoholic content, combining both principles. However, under this system, lower-quality beverages with a high alcohol content are among the cheapest on the market, which demonstrates the tax&#8217;s failure to achieve its objective. This study tests the modification of the ad valorem system and first-hand collection to measure government revenue and the regressive effects of the tax. Our findings suggest that our proposal would significantly increase tax revenue, thus meeting the objective of the excise tax to provide social benefits and reduce illegal trade. Furthermore, we demonstrate that the distribution of the tax burden is progressive; it is distributed disproportionately among higher income groups. This does not include the additional reduction in health problems, from which lower income groups benefit disproportionately.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Los impuestos especiales sobre las bebidas alcohólicas se aplican bajo dos principios básicos: Ad-Valorem y Ad-Quantum. En el caso de México, el impuesto especial, o Impuesto Especial sobre Producción y Servicios, se basa en un sistema Ad-Valorem con diferentes cuotas según el contenido alcohólico, que combina ambos principios. Sin embargo, con este sistema, las bebidas de menor calidad con alto grado de alcohol se encuentran entre las más baratas del mercado, lo que demuestra el fracaso del objetivo del impuesto. Este estudio prueba la modificación del sistema Ad-Quantum y la recaudación de primera mano para medir los ingresos gubernamentales y los efectos regresivos. Nuestros hallazgos indican que, con nuestra propuesta, la recaudación tributaria aumentaría significativamente, cumpliendo con el objetivo de los beneficios sociales del impuesto especial y reduciendo el comercio ilegal. Además, demostramos que la distribución de la carga tributaria es claramente progresiva, es decir, se distribuye de forma más que proporcional entre los deciles de mayores ingresos de la población. Esto, sin incluir la reducción adicional en los problemas de salud, que beneficia de forma más que proporcional a los grupos de menores ingresos.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Tax]]></kwd>
<kwd lng="en"><![CDATA[alcoholic beverages]]></kwd>
<kwd lng="en"><![CDATA[Ad-Quantum system]]></kwd>
<kwd lng="en"><![CDATA[health risks]]></kwd>
<kwd lng="en"><![CDATA[tax collection]]></kwd>
<kwd lng="en"><![CDATA[H21]]></kwd>
<kwd lng="en"><![CDATA[H23]]></kwd>
<kwd lng="en"><![CDATA[H31]]></kwd>
<kwd lng="en"><![CDATA[I12]]></kwd>
<kwd lng="en"><![CDATA[I14]]></kwd>
<kwd lng="en"><![CDATA[I39]]></kwd>
<kwd lng="es"><![CDATA[Impuestos]]></kwd>
<kwd lng="es"><![CDATA[bebidas alcohólicas]]></kwd>
<kwd lng="es"><![CDATA[sistema Ad-Quantum]]></kwd>
<kwd lng="es"><![CDATA[riesgo de salud]]></kwd>
<kwd lng="es"><![CDATA[recaudación fiscal]]></kwd>
<kwd lng="es"><![CDATA[H21]]></kwd>
<kwd lng="es"><![CDATA[H23]]></kwd>
<kwd lng="es"><![CDATA[H31]]></kwd>
<kwd lng="es"><![CDATA[I12]]></kwd>
<kwd lng="es"><![CDATA[I14]]></kwd>
<kwd lng="es"><![CDATA[I39]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Babor]]></surname>
<given-names><![CDATA[T. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Caetano]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Casswell]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Edwards]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Giesbrecht]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<source><![CDATA[Alcohol: No Ordinary Commodity: Research and Public P98olicy]]></source>
<year>2010</year>
<publisher-name><![CDATA[Oxford University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Campusano González]]></surname>
<given-names><![CDATA[G. G.]]></given-names>
</name>
</person-group>
<source><![CDATA[Iniciativa sobre IEPS de alcohol]]></source>
<year>2024</year>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="">
<collab>CIEP</collab>
<source><![CDATA[Evidencia sobre impuestos y políticas públicas sobre alcohol en México]]></source>
<year>2024</year>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="book">
<collab>Economics for Health</collab>
<source><![CDATA[Economics for Health]]></source>
<year>2023</year>
<publisher-loc><![CDATA[Mexico ]]></publisher-loc>
<publisher-name><![CDATA[Retrieved from Alcohol Evidence Matrix]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<collab>Diario Oficial de las Comunidades Europeas</collab>
<article-title xml:lang=""><![CDATA[Directiva 92/83/CEE del Consejo]]></article-title>
<source><![CDATA[Diario Oficial de las Comunidades Europeas]]></source>
<year>1992</year>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Elder]]></surname>
<given-names><![CDATA[R. W.]]></given-names>
</name>
<name>
<surname><![CDATA[Lawrence]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Ferguson]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Naimi]]></surname>
<given-names><![CDATA[T. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Brewer]]></surname>
<given-names><![CDATA[R. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Chattopadhyay]]></surname>
<given-names><![CDATA[S. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Fielding]]></surname>
<given-names><![CDATA[J. E.]]></given-names>
</name>
</person-group>
<source><![CDATA[The effectiveness of tax policy interventions for reducing excessive alcohol consumption and related harms]]></source>
<year>2010</year>
<publisher-name><![CDATA[Community Preventive Services]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Esquivel]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<source><![CDATA[Desigualdad extrema en México]]></source>
<year>2015</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Oxford Committee for Famine Relief (Oxfam)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Farfan]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Foncerrada]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodriguez]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Modernización del ieps a bebidas alcohólicas:salud y progresividad]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Farfan]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Foncerrada]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodriguez]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[¿Por qué modernizar en ieps sobre las bebidas alcohólicas?]]></article-title>
<source><![CDATA[Este País]]></source>
<year>2022</year>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Farfán Mares]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<source><![CDATA[Análisis de la política de ingresos tributarios y no tributarios para bebidas alcohólicas en México en los gobiernos federal, estatal y municipal con un enfoque de salud pública]]></source>
<year>2018</year>
<publisher-name><![CDATA[Comunidad Mexicana de Gestión Pública para Resultados]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fogarty]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[The nature of the demand for alcohol: understanding elasticity]]></source>
<year>2006</year>
<publisher-name><![CDATA[British Food Journal]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="book">
<collab>Instituto Nacional de Estadística y Geografía</collab>
<source><![CDATA[Sistema de Cuentas Nacionales, Cuadros de Oferta y Utilización]]></source>
<year>2003</year>
<publisher-name><![CDATA[Instituto Nacional de Estadística y Geografía (Inegi)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="book">
<collab>Instituto Nacional de Estadística y Geografía</collab>
<source><![CDATA[Encuesta Nacional de Ingreso y Gasto de los Hogares]]></source>
<year>2018</year>
<publisher-name><![CDATA[Instituto Nacional de Estadística y Geografía (Inegi)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="book">
<collab>Instituto Nacional de Estadística y Geografía</collab>
<source><![CDATA[Censos Económicos]]></source>
<year>2019</year>
<publisher-name><![CDATA[Instituto Nacional de Estadística y Geografía (Inegi)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="book">
<collab>International Alliance for Responsible Drinking</collab>
<source><![CDATA[Alcohol in the Shadow Economy]]></source>
<year>2018</year>
<publisher-name><![CDATA[Euromonitor International]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="book">
<collab>International Monetary Fund</collab>
<article-title xml:lang=""><![CDATA[8: Excises]]></article-title>
<source><![CDATA[Tax Law Design and Drafting]]></source>
<year>1996</year>
<volume>1</volume>
<publisher-name><![CDATA[International Monetary Fund (IMF)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Novelo]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<source><![CDATA[Iniciativa para IEPS de bebidas alcohólicas, 030221-Iniciativa_Morena_Senadores_LIEPS_Impuesto_Bebidas_Alcohólicas]]></source>
<year>2021</year>
<publisher-loc><![CDATA[México ]]></publisher-loc>
<publisher-name><![CDATA[Senado de la República]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="book">
<collab>Organización Mundial de la Salud</collab>
<source><![CDATA[Estrategia mundial para reducir el uso nocivo del alcohol]]></source>
<year>2010</year>
<publisher-name><![CDATA[Organización Mundial de la Salud (OMS)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="book">
<collab>Organización Panamericana de la Salud</collab>
<source><![CDATA[Herramienta sobre políticas tributarias y de precios del alcohol]]></source>
<year>2018</year>
<publisher-name><![CDATA[Organización Panamericana de la Salud (OPS)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="book">
<collab>Organización Panamericana de la Salud</collab>
<source><![CDATA[El consumo de alcohol durante la pandemia de covid-19 en América Latina y el Caribe]]></source>
<year>2020</year>
<publisher-name><![CDATA[Organización Panamericana de la Salud (OPS)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rodríguez]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Foncerrada]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Mexican Tax on Alcoholic Beverages: Reasons to Change it]]></article-title>
<source><![CDATA[Economía Teoría y Práctica]]></source>
<year>2022</year>
<volume>57</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>193-214</page-range><publisher-name><![CDATA[Universidad Autónoma Metropolitana]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="book">
<collab>Secretaría de Hacienda y Crédito Público</collab>
<source><![CDATA[Indicadores de Recaudación de los Ingresos del Sector Público]]></source>
<year>2015</year>
<publisher-name><![CDATA[Secretaría de Hacienda y Crédito Público (SHCP)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="book">
<collab>Secretaría de Hacienda y Crédito Público</collab>
<source><![CDATA[Información de Finanzas Públicas y Deuda Pública]]></source>
<year>2020</year>
<publisher-name><![CDATA[Secretaría de Hacienda y Crédito Público (SHCP)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="book">
<collab>Secretaría de Salud</collab>
<source><![CDATA[Encuesta Nacional de Consumo de Drogas, Alcohol y Tabaco (Encodat)]]></source>
<year>2016</year>
<publisher-name><![CDATA[Secretaría de Salud]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="">
<collab>Servicio de Administración Tributaria</collab>
<source><![CDATA[Ingresos tributarios del Gobierno Federal]]></source>
<year>2019</year>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sornpaisarn]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Shield]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Cohen]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Schwartz]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Rehm]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Elasticity of alcohol consumption, alcohol-related harms, and drinking initiation in low- and middle-income countries: a systematic review and meta-analysis]]></source>
<year>2013</year>
<publisher-name><![CDATA[The International Journal of Alcohol and Drug Research]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="">
<collab>The IWSR</collab>
<source><![CDATA[IWSR México volumen industria - Ventas de bebidas alcohólicas en millones de litros]]></source>
<year>2019</year>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="book">
<collab>The World Bank</collab>
<source><![CDATA[Sin Tax Reform in the Philippines: Transforming Public Finance, Health, and Governance for More Inclusive Development]]></source>
<year>2016</year>
<publisher-name><![CDATA[World Bank Group]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<collab>Tax Foundation</collab>
<article-title xml:lang=""><![CDATA[Mexico Proposes Best-Designed Alcohol Tax System in the World]]></article-title>
<source><![CDATA[Tax Foundation]]></source>
<year>2025</year>
</nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="book">
<collab>United Nations</collab>
<source><![CDATA[General Comment 14]]></source>
<year>2001</year>
<publisher-name><![CDATA[United Nations Committee on Economic, Social and Cultural Rights]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wagenaar]]></surname>
<given-names><![CDATA[A. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Salois]]></surname>
<given-names><![CDATA[M. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Komro]]></surname>
<given-names><![CDATA[K. A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Effects of beverage alcohol price and tax levels on drinking: a meta-analysis of 1003 estimates from 112 studies]]></source>
<year>2009</year>
<publisher-name><![CDATA[Addiction]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="book">
<collab>World Health Organization</collab>
<source><![CDATA[Alcohol Taxation in the Western Pacific Region]]></source>
<year>2006</year>
<publisher-name><![CDATA[World Health Organization (WHO)]]></publisher-name>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
