<?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>2448-6442</journal-id>
<journal-title><![CDATA[Estudios sociológicos]]></journal-title>
<abbrev-journal-title><![CDATA[Estud. sociol]]></abbrev-journal-title>
<issn>2448-6442</issn>
<publisher>
<publisher-name><![CDATA[El Colegio de México A.C., Centro de Estudios Sociológicos]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-64422023000100159</article-id>
<article-id pub-id-type="doi">10.24201/es.2023v41n121.2217</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Élites empresariales chilenas vs. intentos de reforma tributaria (2014-2020)*]]></article-title>
<article-title xml:lang="en"><![CDATA[Chilean Business Elites over Tax Reform Attempts (2014-2020)]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Riveros]]></surname>
<given-names><![CDATA[Claudio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pelfini]]></surname>
<given-names><![CDATA[Alejandro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Talca Escuela de Ciencias Políticas y Administración Pública ]]></institution>
<addr-line><![CDATA[Talca ]]></addr-line>
<country>Chile</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad del Salvador Facultad de Ciencias Sociales ]]></institution>
<addr-line><![CDATA[Buenos Aires ]]></addr-line>
<country>Argentina</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2023</year>
</pub-date>
<volume>41</volume>
<numero>121</numero>
<fpage>159</fpage>
<lpage>188</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-64422023000100159&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-64422023000100159&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-64422023000100159&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: Una cuestión central en la relación entre las élites empresariales y el Estado es la tributación, y particularmente en Chile los intentos de reforma y &#8220;modernización&#8221; del régimen fiscal se han repetido en los últimos años. Sin embargo, las élites empresariales han desplegado su decisivo poder estructural e instrumental para resistir e influir en esas iniciativas, pero su resultado debe ser categorizado como una victoria pírrica. Este artículo tiene por objetivo demostrar que, en su origen, se destaca un despliegue fallido de una lógica comunicacional no transformativa, que no toma con seriedad las demandas ni la inédita complejidad del contexto y persevera en utilizar mecanismos que en otro momento pudieron haber funcionado, pero que no son los adecuados en la actualidad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: A key issue in the relationship between business elites and the state is taxation. Particularly in Chile, recurrent attempts to reform and &#8220;modernize&#8221; the tax system have been made in recent years. However, business elites have used their unquestionable structural and instrumental power to resist and influence these initiatives, although the outcome should be classified as a pyrrhic victory. This article seeks to demonstrate that this was due to the unsuccessful use of a non-transformational logic of communication that fails to take the demands and unprecedented complexity of the context seriously and persists in using mechanisms that may have worked in the past yet are inappropriate nowadays.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[élites empresariales]]></kwd>
<kwd lng="es"><![CDATA[reacciones no transformativas]]></kwd>
<kwd lng="es"><![CDATA[contraataque]]></kwd>
<kwd lng="es"><![CDATA[reforma tributaria]]></kwd>
<kwd lng="es"><![CDATA[desigualdad]]></kwd>
<kwd lng="en"><![CDATA[business elites]]></kwd>
<kwd lng="en"><![CDATA[non-transformative reactions]]></kwd>
<kwd lng="en"><![CDATA[counterattack]]></kwd>
<kwd lng="en"><![CDATA[tax reform]]></kwd>
<kwd lng="en"><![CDATA[inequality]]></kwd>
</kwd-group>
</article-meta>
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