...Doug Yarrington The transition from tax farming to the direct bureaucratic administration of taxation, long recognized as a critical phase in the formation of centralized states, has received little consideration in studies of Latin America. Analysis of this fiscal transition can yield insights...

...Miles Richardson Doing Fieldwork: The Correspondence of Robert Redfield and Sol Tax . Edited by Rubinstein Robert A. . Foreword by Peattie Lisa Redfield . New Brunswick, N.J. : Transaction , 2002 . Photographs. Maps. Notes. Glossary. Bibliography. Index . xxix , 354 pp...

...José Antonio Sánchez Román Abstract This article analyzes Minister Víctor Molina’s 1924 income tax proposal, one of the first attempts to introduce this tax in Argentina, and explores the reasons for its failure. Argentine governments did not show a permanent commitment to fiscal reform during...

...John Howland Rowe The Indian Caste of Peru, 1795-1940: a Population Study Based upon Tax Records and Census Reports . By Kubler George . [ Smithsonian Institution, Institute of Social Anthropology, Publication No. 14 .] ( Washington : United States Government Printing Office , 1952...

...Antonio H. Obaid Problems of Tax Administration in Latin America. Papers and Proceedings of a Conference Held in Buenos Aires, Argentina, October, 1961 . Prepared for the Joint Tax Program of the Organization of American States, Inter-American Development Bank, and Economic Commission...

...David Felix Tax Administration in Theory and Practice with Special Reference to Chile . By Nowak Norman D. . New York , 1970 . Praeger Publishers . Praeger Special Studies in International Economics and Development . Tables. Charts. Figures. Appendices . Pp. xi , 243 . $15.00...

...Harry Bernstein The Organization of American States and the Inter-American Development Bank have produced a fiscal survey which duplicates somewhat the Harvard Law School-World Tax Series study of Taxation in Colombia . Both books deal with taxes of all sorts, government and private agencies...

...Willard F. Barber Tax Reform and the Alliance for Progress . By Sommerfeld Raynard M. . Austin , 1966 . University of Texas Press for the Institute of Latin American Studies . Tables. Appendices. Bibliography. Index . Pp. xiv , 217 . $5.00 . Copyright 1967 by Duke University...

...Clarence Senior Brazil’s New Agrarian Reform. An Evaluation of its Property Classification and Tax Systems . By Ludwig Armin K. and Taylor Harry W. . New York , 1969 . Frederick A. Praeger . Praeger Special Studies in International Economics and Development . Tables. Figures...

...Beau D. J. Gaitors Taxing Blackness: Free Afromexican Tribute in Bourbon New Spain . By Norah L. A. Gharala Atlantic Crossings . Tuscaloosa : University of Alabama Press , 2019 . Maps. Figures. Tables. Notes. Glossary. Bibliography. Index. xiii , 292 pp. Cloth, $54.95...

...Ariadna Acevedo-Rodrigo Abstract Focusing on school funding, this article examines the relationship between the majority indigenous population of the Puebla Sierra and the Mexican state from 1876 to 1930. The article questions assumptions about peasant resistance to taxes and about the dearth...

... than on the external debt owed by successive Mexican governments to Great Britain and other foreign powers after 1821. Tenenbaum argues that although the failure of these governments to find regular sources of tax revenues helped undermine political stability, the new Mexican state was better organized...

... the state distributed the tax burden more evenly, the revolution of 1952 could have been prevented. In my view, this is too reductionist. Gallo correctly argues that the war with Paraguay (1932-35) forced the Bolivian state to increase taxes on exports. She shows that by 1952, export taxes had grown...

...Norah L. A. Gharala [email protected] Taxing Difference in Peru and New Spain (16th–19th Century): Fiscal Petitions Negotiating Social Differences and Belonging . By Sarah Albiez-Wieck . European Expansion and Indigenous Response . Leiden : Brill , 2022 . Maps...