This book provides a historical narrative of the Argentine tax system in the twentieth century. It argues that the failure to build permanent trust between the state and the civil society and the unraveling of confidence within Argentine society itself account for the collapse of the progressive tax system.
José Antonio Sánchez Román is a professor of Modern History at the Universidad Complutense de Madrid.
Recensioner i media
"An indispensable map and reference for future studies of this new Argentine enigma." - Hispanic American Historical Review "This is a carefully researched and exciting new book on an important topic that is of current, as well as historical, interest. Taxation and Society in Twentieth-Century Argentina contributes to several vibrant debates on issues including state formation, state capacity in middle-ranking developing economies, the history of taxation and the paradox that is Argentine history." Colin M. Lewis, professor of Latin American Economic History, London School of Economics
Innehållsförteckning
Introduction Discussing the Income Tax (1914-1930) Economic Elites, Legitimacy, and Progressive Taxation (1930-1945) Taxation and Peronism (1946-1955) Into the Labyrinth (1955-1976) Searching for Solutions: the VAT Conclusions
