<?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>S0185-19182022000100523</article-id>
<article-id pub-id-type="doi">10.22201/fcpys.2448492xe.2022.244.75591</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Ideología y fiscalidad: élites parlamentarias en América Latina, 1994-2019]]></article-title>
<article-title xml:lang="en"><![CDATA[Ideology and Fiscal Policy: Parliamentary Elites in Latin America, 1994-2019]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ramos-Medina]]></surname>
<given-names><![CDATA[Sonia Elizabeth]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Piedra Durán]]></surname>
<given-names><![CDATA[Manuel Antonio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Salamanca  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Salamanca  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2022</year>
</pub-date>
<volume>67</volume>
<numero>244</numero>
<fpage>523</fpage>
<lpage>552</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0185-19182022000100523&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0185-19182022000100523&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0185-19182022000100523&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Bajo el argumento de que la probabilidad de observar políticas fiscales expansivas es mayor con los gobiernos de izquierda, mientras que los gobiernos de derecha tienen más probabilidades de llevar a cabo una política fiscal restrictiva, este artículo examina la relación entre los posicionamientos ideológicos de las élites parlamentarias latinoamericanas y la fiscalidad, centrándose en el continuo izquierda-derecha. El análisis de correspondencias múltiples de la base de datos de 99 legislaturas y 18 países durante el periodo 1994-2019, revela que la semántica izquierda-derecha no determina los posicionamientos en política fiscal. Nuestros hallazgos confirman que, independientemente de la orientación ideológica, el control a la evasión se considera una medida prioritaria de reforma fiscal.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[élites parlamentarias]]></kwd>
<kwd lng="es"><![CDATA[ideología]]></kwd>
<kwd lng="es"><![CDATA[fiscalidad]]></kwd>
<kwd lng="es"><![CDATA[impuestos progresivos-regresivos]]></kwd>
<kwd lng="en"><![CDATA[parliamentary elites]]></kwd>
<kwd lng="en"><![CDATA[ideology]]></kwd>
<kwd lng="en"><![CDATA[taxation]]></kwd>
<kwd lng="en"><![CDATA[progressive-regressive taxes]]></kwd>
</kwd-group>
</article-meta>
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