Los orígenes del impuesto directo y progresivo en América Latina

Historia y Sociedad

José Joaquín Pinto Bernal¹ 

[1] Universidad Nacional de Colombia, sede Bogotá;

关键词: Economic history;    Public finance;    Income tax;    Latin America;   

DOI  :  

来源: DOAJ

【 摘 要 】

This article studies the establishment of direct and progressive taxes in Latin Ame- rican, as part of the process of consolidation of the republican fiscal system in Argentina, Mexico, Panama, Venezuela, Colombia and Ecuador after their independence of Spain. Initially the establishment process of direct taxes is described and then the dynamic of the contribution is studied in quantitative terms. Fina- lly, the reasons of the mentioned dynamics are exposed, base upon the reports of the managers of the Treasury in each country context. This exercise was develo- ped from a compared perspective, allowing to find similar patterns between each of the national contexts, which were the cause of the small productivity mar- gin of the establishment of the direct and progressive taxation in the continent.

【 授权许可】

Unknown