Taxation and Society in Twentieth-Century Argentina

1. Front Matter

   Pages i-xiv

   PDF

2. Introduction

   • José Antonio Sánchez Román

   Pages 1-12

3. Discussing the Income Tax (1914–1930)

   • José Antonio Sánchez Román

   Pages 13-44

4. Economic Elites, Legitimacy, and Progressive Taxation (1930–1945)

   • José Antonio Sánchez Román

   Pages 45-82

5. Taxation and Peronism (1946–1955)

   • José Antonio Sánchez Román

   Pages 83-125

6. Into the Labyrinth (1955–1976)

   • José Antonio Sánchez Román

   Pages 127-160

7. Searching for Solutions: The VAT

   • José Antonio Sánchez Román

   Pages 161-175

8. Conclusions

   • José Antonio Sánchez Román

   Pages 177-182

9. Back Matter

   Pages 183-245

   PDF

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.

• society
• taxation
• value-added tax
• latin american politics

"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

José Antonio Sánchez Román is a professor of Modern History at the Universidad Complutense de Madrid.

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