<?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>0185-1918</journal-id>
<journal-title><![CDATA[Revista mexicana de ciencias políticas y sociales]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. mex. cienc. polít. soc]]></abbrev-journal-title>
<issn>0185-1918</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Ciencias Políticas y Sociales]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0185-19182017000300047</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[The Power of Preferences: Economic Elites and Light Taxation in Mexico]]></article-title>
<article-title xml:lang="es"><![CDATA[El poder de las preferencias. Las élites económicas y tributación baja en México]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ondetti]]></surname>
<given-names><![CDATA[Gabriel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Missouri State University  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>USA</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<volume>62</volume>
<numero>231</numero>
<fpage>47</fpage>
<lpage>76</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0185-19182017000300047&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0185-19182017000300047&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0185-19182017000300047&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: In recent years Mexico has had the lightest tax burden in Latin America. Using qualitative, historical analysis, this paper argues that a crucial cause of this phenomenon is the resistance of an exceptionally politically mobilized economic elite, which has resulted in the defeat or dilution of repeated attempts at reform. The intensity of elite resistance reflects, in turn, a strongly anti-state ideology constructed through conflict with the state, especially during the 1930s. This emphasis on the historical construction of preferences clarifies a central paradox of the literature on Latin American taxation: the fact that a number of authors agree that elite cohesion and political connections are important, but disagree on whether they hinder or facilitate revenue-raising reform.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: En años recientes, México ha tenido la carga tributaria más baja de América Latina. Basado en un análisis histórico, este trabajo argumenta que una causa clave de este fenómeno ha sido la resistencia de una élite económica excepcionalmente movilizada, lo cual ha resultado en el fracaso o dilución de repetidos intentos de reforma. Ello, a su vez, es producto de una ideología anti-Estado construida a través de conflictos con el Estado, especialmente durante la década de 1930. Este énfasis en la construcción histórica de las preferencias clarifica una paradoja de la literatura sobre la tributación latinoamericana: el hecho de que varios autores concuerdan en que la cohesión interna y conexiones políticas de la élite son importantes, pero discrepan sobre su impacto.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[taxation]]></kwd>
<kwd lng="en"><![CDATA[taxes]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
<kwd lng="en"><![CDATA[economic elite]]></kwd>
<kwd lng="es"><![CDATA[tributación]]></kwd>
<kwd lng="es"><![CDATA[impuestos]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
<kwd lng="es"><![CDATA[elite económica]]></kwd>
</kwd-group>
</article-meta>
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