Catalogue


Taxation and society in twentieth-century Argentina [electronic resource] /
José Antonio Sánchez Román.
edition
1st ed.
imprint
New York : Palgrave Macmillan, 2012.
description
xiv, 245 p. : ill. ; 23 cm.
ISBN
0230341268, 9780230341265
format(s)
Book
More Details
imprint
New York : Palgrave Macmillan, 2012.
isbn
0230341268
9780230341265
restrictions
Licensed for access by U. of T. users.
contents note
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.
catalogue key
8552711
 
Includes bibliographical references (p. [183]-231) and index.
A Look Inside
About the Author
Author Affiliation
Jos Antonio Snchez Romn is a professor of Modern History at the Universidad Complutense de Madrid (Spain). He has been a Fulbright visiting scholar at Ohio State University and a visiting scholar at Columbia University. He has published extensively in both Spanish and English on the history of Argentina. His first book, a history of the sugar industry in Argentina, was awarded the prestigious "Nuestra Amrica" prize for best essay on Latin American topics.
Reviews
Review Quotes
"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
To find out how to look for other reviews, please see our guides to finding book reviews in the Sciences or Social Sciences and Humanities.
Summaries
Description for Bookstore
This book provides a historical narrative of the Argentine tax system in the twentieth century
Long Description
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 and the non-compliant behavior of Argentine taxpayers.
Main Description
Taxation and Society in Twentieth-Century Argentina provides a historical narrative of the Argentine tax system in the twentieth century. In the 1930s the Argentine system was reformed and modernized and progressive levies were introduced. The new tax regime was accepted during the 1930s, yet it has unraveled since the mid-twentieth century due to the increased non-cooperative behavior of Argentine taxpayers. Taxation and Society in Twentieth-Century Argentina explores the reasons for the non-compliant behavior of Argentine taxpayers during the past 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.
Table of Contents
List of Figures and Tablesp. ix
Acknowledgmentsp. xi
List of Abbreviationsp. xiii
Introductionp. 1
Discussing the Income Tax (1914-1930)p. 13
Economic Elites, Legitimacy, and Progressive Taxation (1930-1945)p. 45
Taxation and Peronism (1946-1955)p. 83
Into the Labyrinth (1955-1976)p. 127
Searching for Solutions: The VATp. 161
Conclusionsp. 177
Notesp. 183
Indexp. 233
Table of Contents provided by Ingram. All Rights Reserved.

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