Abstract
The article proposes to critically discuss the concept of fiscal democracy as operationalized by the means of the Steuerle-Roeper Index . It is assumed that the contemporary sociohistorical context comprises a scenario of crisis or decline of democracies, largely explained by the fiscal difficulties faced by the States. The Fiscal Democracy Index is discussed as a promising scientific contribution for the attribution of empirical tangibility to such a reality. However, a difficulty is identified concerning the non-consideration of fundamental rights as condition for the possibility of democratic politics. Finally, an example from the Brazilian constitutional system is presented in order to illustrate the article´s theoretical argument.
Highlights
The article proposes to critically discuss the concept of fiscal democracy as operationalized by the means of the Steuerle-Roeper Index
The Fiscal Democracy Index is discussed as a promising scientific contribution for the attribution of empirical tangibility to such a reality
The fourth section, in turn, suggests that despite the unambiguous methodological and empirical performance associated with the Fiscal Democracy Index, its theoretical foundations severely compromise the goal of algebraic synthesizing of the atrophy of democratic regimes
Summary
The main theories of democracy established throughout the twentieth century, as well as a significant portion of contemporary constitutionalist thinking, are anchored in elements linked to public finances. The budgetary availability annually linked to the decision of the parliament representatives would in principle be the measure of the material extension of the democratic process and the promulgation or maintenance of rights This is precisely the proposal launched by Eugene Steuerle, a celebrated economist from the US, who held the presidency of the National Tax Association between 2001 and 2002.26 With emphasis on the theoretical concept of fiscal democracy, which refers to the availability of resources for rulers and parliamentarians instead take different courses of action, the author created, in collaboration with NYU economics professor Timothy Roeper, the Fiscal Democracy Index, or the Steuerle-Roeper Index. The characteristics of the index and their possible limits are more closely investigated
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