| Résumé: | Mexican state governments exhibit significant variations in fiscal revenues. According to previous studies, certain economic and social factors account for these differences. The objective of this research is to determine whether governmental ideology has an impact on revenue collection in four categories: total own-source revenue, taxes, payroll tax, and fees. The hypothesis posits that left-wing governments will have higher revenue collection than their right-wing counterparts. Through a quantitative analysis utilizing data from 31 states over the period 1998-2020, the expected effect on payroll tax collection is demonstrated.
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