<?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>0188-2503</journal-id>
<journal-title><![CDATA[Revista mexicana de sociología]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Mex. Sociol]]></abbrev-journal-title>
<issn>0188-2503</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Instituto de Investigaciones Sociales]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0188-25032026000200449</article-id>
<article-id pub-id-type="doi">10.22201/iis.01882503p.2026.63296</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La desigualdad no se evade. Una exploración sociológica sobre incumplimiento impositivo y estratificación social en América Latina*]]></article-title>
<article-title xml:lang="en"><![CDATA[Inequality cannot be evaded. A sociological exploration of tax noncompliance and social stratification in Latin America]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rodríguez de la Fuente]]></surname>
<given-names><![CDATA[José Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Assusa]]></surname>
<given-names><![CDATA[Gonzalo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Buenos Aires Instituto de Investigaciones Gino Germani ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Argentina</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional de Córdoba  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Argentina</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<volume>88</volume>
<numero>2</numero>
<fpage>449</fpage>
<lpage>490</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0188-25032026000200449&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0188-25032026000200449&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0188-25032026000200449&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Este artículo analiza cómo la posición en la estructura social &#8212;objetiva y subjetiva&#8212; y las percepciones sobre la desigualdad inciden en la propensión a evadir o eludir impuestos. A partir de los microdatos de Latinobarómetro 2020 para 18 países de la región y de la construcción de un índice de estratificación social mediante análisis de correspondencias múltiples, se estiman modelos de regresión logística con efectos fijos por país, incorporando variables de posición en la estructura social, clase social subjetiva, percepciones distributivas, preferencias redistributivas y orientación ideológica. Los resultados muestran que, a mayor posición social, mayores probabilidades de incumplimiento impositivo, tanto en términos objetivos como subjetivos. Esto sugiere que las élites cuentan con más recursos y oportunidades para desarrollar estrategias de evasión. Contrariamente a lo esperado, percibir la distribución del ingreso como &#8220;muy injusta&#8221; se asocia con mayor incumplimiento, mientras que las preferencias redistributivas progresivas reducen dicha probabilidad. Asimismo, se observan variaciones significativas entre países, destacándose el caso argentino por sus niveles elevados de evasión y el chileno por una mayor transversalidad del cumplimiento. Estos hallazgos aportan evidencia sobre el vínculo entre desigualdad, legitimidad fiscal y reproducción de la estructura social en la región.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: This article analyzes how individuals&#8217; position in the social structure &#8212;both objective and subjective&#8212; and their perceptions of inequality shape the propensity to evade or avoid taxes. Using microdata from the 2020 Latinobarómetro survey covering 18 countries in the region and constructing an index of social stratification through multiple correspondence analysis, we estimate logistic regression models with country fixed effects. The models incorporate variables capturing objective social position, subjective class identification, distributive perceptions, redistributive preferences, and ideological orientation. The results indicate that a higher social position is associated with a greater likelihood of tax noncompliance, both in objective and subjective terms. This finding suggests that elites possess greater resources and opportunities to engage in tax avoidance and evasion strategies. Contrary to expectations, perceiving income distribution as &#8220;very unfair&#8221; is associated with higher levels of noncompliance, whereas progressive redistributive preferences reduce this probability. Significant cross-national variation is also observed, with Argentina standing out for its higher reported levels of noncompliance and Chile for a more socially transversal pattern of compliance. These findings provide evidence on the link between inequality, fiscal legitimacy, and the reproduction of social structure in the region.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[incumplimiento impositivo]]></kwd>
<kwd lng="es"><![CDATA[desigualdad]]></kwd>
<kwd lng="es"><![CDATA[preferencias redistributivas]]></kwd>
<kwd lng="es"><![CDATA[estratificación social]]></kwd>
<kwd lng="en"><![CDATA[tax noncompliance]]></kwd>
<kwd lng="en"><![CDATA[inequality]]></kwd>
<kwd lng="en"><![CDATA[redistributive preferences]]></kwd>
<kwd lng="en"><![CDATA[social stratification]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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