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Taxation and Society in Twentieth-Century Argentina

Studies of the Americas (Hardcover)

Hardcover

Published: 19th June 2012
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Taxation and Society in Twentieth-Century Argentinaÿprovides 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.ÿTaxation and Society in Twentieth-Century Argentinaÿexplores 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.

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

ISBN: 9780230341265
ISBN-10: 0230341268
Series: Studies of the Americas
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 256
Published: 19th June 2012
Dimensions (cm): 22.3 x 14.4  x 2.0
Weight (kg): 0.432