<?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>1870-6622</journal-id>
<journal-title><![CDATA[EconoQuantum]]></journal-title>
<abbrev-journal-title><![CDATA[EconoQuantum]]></abbrev-journal-title>
<issn>1870-6622</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Guadalajara]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1870-66222017000100035</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Recaudación potencial, eficiencia recaudatoria y transferencias federales: Un análisis para las entidades federativas en México utilizando el modelo de frontera estocástica]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Guillermo Peón]]></surname>
<given-names><![CDATA[Sylvia Beatriz]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vargas Casimiro]]></surname>
<given-names><![CDATA[Israel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Benemérita Universidad Autónoma de Puebla Facultad de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Benemérita Universidad Autónoma de Puebla  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<volume>14</volume>
<numero>1</numero>
<fpage>35</fpage>
<lpage>71</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1870-66222017000100035&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1870-66222017000100035&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1870-66222017000100035&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Este trabajo presenta una metodología basada en el modelo de frontera estocástica para estimar el potencial fiscal y la eficiencia recaudatoria (o esfuerzo fiscal) de los gobiernos estatales y el Distrito Federal en México. Para la estimación se utiliza un panel de datos que incluye a los 31 estados y el Distrito Federal con observaciones anuales para el período 2003-2010. Los resultados permiten concluir que hay efectos de ineficiencia importantes en la recaudación de los gobiernos estatales y que esta ineficiencia es ligeramente decreciente en el tiempo. Adicionalmente se presenta evidencia respecto a cómo la actual política de transferencias intergubernamentales ha incidido en forma negativa en la eficiencia recaudatoria de los ingresos propios de los gobiernos de las entidades federativas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: This paper presents a methodology based on the stochastic frontier model to estimate the tax revenue potential and tax collection efficiency (or tax effort) of state governments and the Federal District in Mexico. The estimation procedure is carried out with a panel data set that includes 31 states plus the Federal District with annual observations from 2003 to 2010. The estimation results allow us to conclude that there are important inefficiency effects in state governments&#8217; tax collection and this inefficiency is slightly decreasing over time. Additionally, this research shows evidence of how the current policy of intergovernmental transfers has had a negative impact on the tax collection efficiency of state governments&#8217; revenue.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Recaudación Potencial Estatal]]></kwd>
<kwd lng="es"><![CDATA[Eficiencia Recaudatoria]]></kwd>
<kwd lng="es"><![CDATA[Modelo de Frontera Estocástica]]></kwd>
<kwd lng="es"><![CDATA[Transferencias Federales.]]></kwd>
<kwd lng="en"><![CDATA[State&#8217;s tax revenue potential]]></kwd>
<kwd lng="en"><![CDATA[Tax Collection Efficiency]]></kwd>
<kwd lng="en"><![CDATA[Stochastic Frontier Model]]></kwd>
<kwd lng="en"><![CDATA[Federal Transfers.]]></kwd>
</kwd-group>
</article-meta>
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