Abstract

RODRIGUEZ DE LA FUENTE, José Javier  and  ASSUSA, Gonzalo. Inequality cannot be evaded. A sociological exploration of tax noncompliance and social stratification in Latin America. Rev. Mex. Sociol [online]. 2026, vol.88, n.2, pp.449-490.  Epub May 14, 2026. ISSN 2594-0651.  https://doi.org/10.22201/iis.01882503p.2026.63296.

This article analyzes how individuals’ position in the social structure —both objective and subjective— 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 “very unfair” 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.

Keywords : tax noncompliance; inequality; redistributive preferences; social stratification.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )