<?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>S0185-19182019000200049</article-id>
<article-id pub-id-type="doi">10.22201/fcpys.2448492xe.2019.236.62883</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Taxes without Taxpayers: The Invisibility of Taxes in Chile]]></article-title>
<article-title xml:lang="es"><![CDATA[Impuestos sin contribuyentes: la invisibilidad de los impuestos en Chile]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Biehl]]></surname>
<given-names><![CDATA[Andrés]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Labarca]]></surname>
<given-names><![CDATA[José Tomás]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vela]]></surname>
<given-names><![CDATA[Jacinta]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Pontificia Universidad Católica de Chile  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Chile</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,University of Edinburgh  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>United Kingdom</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2019</year>
</pub-date>
<volume>64</volume>
<numero>236</numero>
<fpage>49</fpage>
<lpage>82</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0185-19182019000200049&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0185-19182019000200049&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0185-19182019000200049&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This study documents the existing gap between tax structure and tax visibility using evidence from a nationally representative survey in Chile around the time of a contentious tax reform bill. Debates over taxation often assume that taxpayers know the scale and reach of their tax obligations and the benefits associated to paying taxes, which are crucial to the success of taxation as a tool for development. We tested the assumption of a well-informed taxpayer and find generalised opacity along with the stratification of both income and value-added taxes visibility. We end by discussing how tax visibility relates to taxpayers&#8217; expectations of tax morality and redistribution.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este estudio documenta la brecha existente entre la estructura impositiva y la visibilidad fiscal, utilizando evidencia de una encuesta nacionalmente representativa aplicada en Chile cuando se discutía una ley de reforma tributaria contenciosa. Los debates sobre impuestos comúnmente asumen que los contribuyentes son conscientes de la escala y alcance de sus obligaciones tributarias y de los beneficios asociados con el pago de impuestos, cuestión fundamental para el éxito de los impuestos como herramienta para el desarrollo. Al poner a prueba el supuesto de un contribuyente bien informado, encontramos una opacidad generalizada y estratificación de la visibilidad del impuesto sobre la renta y del impuesto al valor agregado. Concluimos con un examen de cómo la visibilidad fiscal se relaciona con las expectativas de los contribuyentes sobre moralidad fiscal y redistribución.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[direct taxation]]></kwd>
<kwd lng="en"><![CDATA[indirect taxation]]></kwd>
<kwd lng="en"><![CDATA[Chile]]></kwd>
<kwd lng="en"><![CDATA[personal income tax]]></kwd>
<kwd lng="en"><![CDATA[vat]]></kwd>
<kwd lng="es"><![CDATA[impuestos directos]]></kwd>
<kwd lng="es"><![CDATA[impuestos indirectos]]></kwd>
<kwd lng="es"><![CDATA[Chile]]></kwd>
<kwd lng="es"><![CDATA[impuesto sobre la renta personal]]></kwd>
<kwd lng="es"><![CDATA[IVA]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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