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.
About the Author
José Antonio Sánchez Román is a professor of Modern History at the Universidad Complutense de Madrid.
Table of Contents
Introduction 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 Conclusions