<?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>2619-6573</journal-id>
<journal-title><![CDATA[Ensayos de Economía]]></journal-title>
<abbrev-journal-title><![CDATA[Ens. Econ.]]></abbrev-journal-title>
<issn>2619-6573</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional de Colombia]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2619-65732018000200093</article-id>
<article-id pub-id-type="doi">10.15446/ede.v28n53.75777</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[SAM and AGEM of Mexico and Taxes on Hydrocarbons Extraction]]></article-title>
<article-title xml:lang="es"><![CDATA[Matriz de Contabilidad Social y Modelo de Equilibrio General aplicado para México. Impuestos sobre la extracción de hidrocarburos]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Núñez-Rodríguez]]></surname>
<given-names><![CDATA[Gaspar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universitat Autònoma de Barcelona  ]]></institution>
<addr-line><![CDATA[Barcelona ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>28</volume>
<numero>53</numero>
<fpage>93</fpage>
<lpage>119</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S2619-65732018000200093&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S2619-65732018000200093&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S2619-65732018000200093&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract In this article we build a SAM for Mexico (2008) and design an Applied General Equilibrium Model, both of which can be applied to other research. We use them to analyze taxes on hydrocarbons extraction, given their importance for public budget and recent energy reforms. An increase in Households Income Taxes is simulated while those taxes decrease: results show that the former would have to triple to compensate for the later, and that the first four deciles would benefit with a positive equivalent variation (given progressive Income tax), but deciles V to X would suffer a severe loss that outweighs by far the gain in low income deciles. JEL: C68, D58, D69, H22.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este artículo se construyó una Matriz de Contabilidad Social para México (2008) y se diseñó un modelo de equilibrio general aplicado; ambos utilizables para otras investigaciones, además de analizar los impuestos sobre la extracción de hidrocarburos dada su importancia para el presupuesto público y las recientes reformas energéticas. Se realizó una simulación de un incremento en el impuesto sobre la renta de los hogares (ISR) mientras dichos impuestos disminuyen: los resultados muestran que el ISR tendría que triplicarse para compensar la disminución, que los primeros cuatro deciles se beneficiarían con una Variación Equivalente positiva, pero los deciles V a X experimentarían una alta pérdida que supera por mucho la ganancia de los deciles pobres. JEL: C68, D58, D69, H22.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Applied General Equilibrium Model]]></kwd>
<kwd lng="en"><![CDATA[Social Accounting Matrix]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
<kwd lng="en"><![CDATA[taxes]]></kwd>
<kwd lng="en"><![CDATA[hydrocarbons]]></kwd>
<kwd lng="en"><![CDATA[extraction]]></kwd>
<kwd lng="es"><![CDATA[Modelo de Equilibrio General Aplicado]]></kwd>
<kwd lng="es"><![CDATA[Matriz de Contabilidad Social]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[extracción]]></kwd>
<kwd lng="es"><![CDATA[hidrocarburos]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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