Excepciones y privilegios: Modernización tributaria y centralización en México, 1922-1972 Available to Purchase

In a recent publication, Professor Aboites and I pointed out that, unlike in the 1800s, the twentieth century had “forgotten” the utilization of the fiscal past — fiscal history — for decision making in relation to financial behavior of the Mexican government. This “forgetfulness” not only had implications with respect to the management of Mexican fiscal variables but also implied a transition that went from studies by bureaucrats and politicians to those of historians. This transition took part during most of the twentieth century; in fact, through the 1980s we can see how, apart from brief essays in Revista de Hacienda in the late 1930s and early 1940s, little has been done concerning fiscal history, other than testimonies or, in the best of cases, short-or medium-term analyses by economists. By the end of the century, the scarcity of fiscal history responds to the almost nonexistent archives (or their total disarray),...