Ideological changes and tax structure: Latin American countries during the nineties

Claudio Lucinda and Paulo Arvate

No 168, Textos para discussão from FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil)

Abstract: Sabatini (2002) and Roberts and Wibbles (1999) Pointed Out That Voters in Latin American Countries are no Longer Choosing According to Their Ideological Preferences. Ashworth and Heyndels (2002) Showed That the Tax Choice In Oecd Countries Does not Follow the Ideological Pattern of Party Preferences. the Most Robust Result of This Work Shows That the Tax Choice in Latin American Countries Still Depends on This Ideological Preference. We Also Verified That Changes in the Tax Structure Depend on Changes Both in the Tax Burden and the Openness of the Economy

Date: 2007-12-05
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