<?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>1405-8421</journal-id>
<journal-title><![CDATA[Economía, sociedad y territorio]]></journal-title>
<abbrev-journal-title><![CDATA[Econ. soc. territ]]></abbrev-journal-title>
<issn>1405-8421</issn>
<publisher>
<publisher-name><![CDATA[El Colegio Mexiquense A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1405-84212016000200519</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El impuesto predial en Ciudad Juárez desde una perspectiva de equidad]]></article-title>
<article-title xml:lang="en"><![CDATA[Property tax in Ciudad Juarez from an equity perspective]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Peña-Medina]]></surname>
<given-names><![CDATA[Sergio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,El Colegio de la Frontera Norte  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2016</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2016</year>
</pub-date>
<volume>16</volume>
<numero>51</numero>
<fpage>519</fpage>
<lpage>542</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1405-84212016000200519&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1405-84212016000200519&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1405-84212016000200519&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: El aspecto de equidad en el impuesto predial es un tema relevante que se aborda en este artículo. Ésta se diferencia entre vertical y horizontal; la primera se refiere a un enfoque progresivo en donde aquellas propiedades que valen más pagan una tasa superior a las de menor valor; la equidad horizontal apunta a un tema de valuación y, en ella, las propiedades comparables pagan la misma tasa. El artículo tiene como objetivo poner a prueba la hipótesis de regresividad del impuesto predial; se argumenta que ésta es inequitativa dado que en términos proporcionales las propiedades de menor valor pagan una tasa superior a las de mayor valor. Los resultados en esta investigación soportan la hipótesis de que existe un efecto de regresividad en el impuesto predial en Ciudad Juárez; consecuentemente es importante reflexionar sobre la estructura actual del sistema catastral.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: Equity in the property tax system is a relevant topic that is discussed in this article. There is a difference between vertical and horizontal equity. Vertical equity points toward aspects of progressive taxation; that is, properties with a higher value should pay a higher rate than lower valued properties. Horizontal equity points towards a valuation issue; meaning that properties that are comparable should pay the same tax rate. The objective of the article is to test the hypothesis of a regressive property tax system. I argue that a regressive property tax system is unfair because higher valued properties pay a lower rate than less valued properties. The results in the research undertaken in Ciudad Juarez support the hypothesis of a regressive property tax system; thus it is important to reflect in regards to the cadastral system structure.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[property tax]]></kwd>
<kwd lng="en"><![CDATA[regressive tax]]></kwd>
<kwd lng="en"><![CDATA[equity]]></kwd>
<kwd lng="es"><![CDATA[impuesto predial]]></kwd>
<kwd lng="es"><![CDATA[regresividad]]></kwd>
<kwd lng="es"><![CDATA[equidad fiscal]]></kwd>
</kwd-group>
</article-meta>
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