... to lend legitimacy to a regime whose origins were antidemocratic. Though successful in the short term, the connection between authoritarianism and the income tax “was a sort of original stain for Argentina’s progressive taxation” (p. 11). Workers never saw it as a project connected with their interests...

...Harry Bernstein Fiscal Survey of Colombia . By Joint Tax Program of the Organization of American States and the InterAmerican Development Bank . Baltimore , 1965 . Johns Hopkins Press . Tables. Notes. Index . Pp. 276 . $8.95 . World Tax Series: Taxation in Colombia...

...John Jay Tepaske The Gold and Silver of Spanish America, c. 1572–1648; Tables Showing Bullion Declared for Taxation in Colonial Treasuries, Remittances to Spain, and Expenditures for Defense of Empire . By Sluiter Engel . Berkeley : The Bancroft Library, University of California...

...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...

... of rural schooling before 1921. I find that the municipal personal taxes that funded education during the Porfiriato were raised continually in spite of the fact that they burdened the poor disproportionately. Acquiescence to taxation administered by local authorities was further demonstrated when personal...

... and the Americas through levying taxes. Anglophone historians of the mid-twentieth century portrayed the Spanish empire as absolutist, with nonnegotiable taxation. In the past three decades, however, historians of the Iberian world have shown that, far from an absolutist and centralized empire, the Spanish...

... 2009 In 1932, the Argentine Congress passed the first income tax law in the nation’s history. This was the beginning of a shift in the main sources of revenue for the treasury from traditional import taxes to a fiscal system based on direct taxation. The 1932 income tax was encouraged...

... heretofore been undertaken in Latin America” (vii). The book contains eleven signed papers on: fiscal policy in economic development, fiscal capacity of developing economies, the role of taxation in economic development, issues of tax reform, public expenditures and economic development, personal income tax...

...) and the state and society (volume 2). The volume under review, edited by Jaksić, Andrés Estefane, and Claudio Robles, focuses on the relationship between the state and the national economy, including issues such as industrialization, taxation, and foreign missions. The volume is not, the editors warn us...

... such as tribute collection and rents (highlighting towns, villages, and haciendas), taxes on small businesses (mainly small grocers and taverns), and corporate taxation patterns (focused on the Catholic Church and municipalities). The argument agrees with much of the historiography that collection was undermined...

... was nevertheless willing to assign to the state a much more important role than was Smith and the proponents of laissez-faire. “Although the father of political economy classifies as only three the duties of the sovereign or the government which must be supported out of general taxation,” Benavente wrote, “we...

... elite with agricultural welfare than the drive against export taxation. As business interest groups were well aware, the suppression of an export tax meant that rates would have to be increased elsewhere in compensation. This juggling process usually involved the raising of taxes on imports. But despite...

... mines. Speculation in the coinage and endemic falsification were two of the problems faced by some authorities and created by others. Chapter 9 deals with the affairs of the real hacienda, the main focus of the Bourbon reforms in Cuba. Marrero provides a detailed analysis of royal taxation. Havana...

... of the financing of this latter stage on the Luso-Brazilian side, demonstrating clearly that it was the taxation levied on Brazilian sugar which provided the principal sinews. The brunt of this high taxation was borne by the hard-pressed inhabitants of Pernambuco, but it was levied in such a way that it aroused...

... discussions of policy on foreign investment, taxation, social reform, agriculture, and relations with organized labor. The only theme that is inadequately treated is the evolution of state ideology. But reformism combined with nationalism does not automatically create populism. Lacking a sustained treatment...

... a survey of Spanish crown finances during 1735-88, pursues a far broader plan that embraces an initial examination of growth in population, agriculture, manufacturing, trade, services, the role of Spanish America, and economic cycles. She follows with a systematic inquiry into forms of taxation, changes...

... to be expelled, still undigested. It is hardly necessary to note that in comparison with post-Columbian Ibero-America, Mudejar Valencia shows important differences as well as similarities. Yet Burns’ analysis of the patterns of household taxation, community tribute and compulsory labor services will interest...

... land tax. Brazilian delegates at the Punta del Este meeting, 115 years after Figueiredo made his suggestions, pressed for land taxation as part of the Alliance for Progress. Three years later Brazil had a land statute based on Article 147 of the 1946 Federal Constitution. The scholarly world...

... that looked to increase taxation and control over foreign capital. For the authors, however, these political efforts were often irrational and inspired by populism, based on emotions and beliefs of what was a fair international price for copper or what role Chile could play in the international copper market...

.... Serrano Ortega discusses early liberal principles in taxation policy that aimed to provide equality, uniformity, and proportionality of taxation. Carmagnani briefly recounts the late nineteenth-century transmission and development of liberal economic culture by means of chambers of commerce and commercial...