Resumo

RAMOS-MEDINA, Sonia Elizabeth  e  PIEDRA DURAN, Manuel Antonio. Ideology and Fiscal Policy: Parliamentary Elites in Latin America, 1994-2019. Rev. mex. cienc. polít. soc [online]. 2022, vol.67, n.244, pp.523-552.  Epub 17-Abr-2023. ISSN 0185-1918.  https://doi.org/10.22201/fcpys.2448492xe.2022.244.75591.

Following the argument that the likelihood of observing expansive fiscal policy increases under left-wing governments whereas right-wing ones tend to enforce restrictive fiscal policies, this article examines the relationship between ideological positions in Latin American parliamentary elites and fiscal policy, concentrating on the Left-Right continuum. The multiple correspondence analysis of 99 legislatures and 18 countries between 1994 and 2019 shows that Left-Right semantics do not determine stances on fiscal policy. Our findings confirm that regardless of ideological orientation, controlling tax evasion is considered a fiscal reform priority.

Palavras-chave : parliamentary elites; ideology; taxation; progressive-regressive taxes.