Los orígenes del impuesto directo y progresivo en América Latina
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...
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| Format: | Article |
| Language: | English |
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Universidad Nacional de Colombia, sede Medellín
2013-01-01
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| Series: | Historia y Sociedad |
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| Online Access: | http://www.revistas.unal.edu.co/index.php/hisysoc/article/view/39708/41668 |
| _version_ | 1818235079344783360 |
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| author | José Joaquín Pinto Bernal |
| author_facet | José Joaquín Pinto Bernal |
| author_sort | José Joaquín Pinto Bernal |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-12T11:48:16Z |
| format | Article |
| id | doaj.art-c64ca85c69084f8fb53540c283400291 |
| institution | Directory Open Access Journal |
| issn | 0121-8417 2357-4720 |
| language | English |
| last_indexed | 2024-12-12T11:48:16Z |
| publishDate | 2013-01-01 |
| publisher | Universidad Nacional de Colombia, sede Medellín |
| record_format | Article |
| series | Historia y Sociedad |
| spelling | doaj.art-c64ca85c69084f8fb53540c2834002912022-12-22T00:25:24ZengUniversidad Nacional de Colombia, sede MedellínHistoria y Sociedad0121-84172357-47202013-01-01245377Los orígenes del impuesto directo y progresivo en América LatinaJosé Joaquín Pinto Bernal0Universidad Nacional de Colombia, sede BogotáThis 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.http://www.revistas.unal.edu.co/index.php/hisysoc/article/view/39708/41668Economic historyPublic financeIncome taxLatin America |
| spellingShingle | José Joaquín Pinto Bernal Los orígenes del impuesto directo y progresivo en América Latina Historia y Sociedad Economic history Public finance Income tax Latin America |
| title | Los orígenes del impuesto directo y progresivo en América Latina |
| title_full | Los orígenes del impuesto directo y progresivo en América Latina |
| title_fullStr | Los orígenes del impuesto directo y progresivo en América Latina |
| title_full_unstemmed | Los orígenes del impuesto directo y progresivo en América Latina |
| title_short | Los orígenes del impuesto directo y progresivo en América Latina |
| title_sort | los origenes del impuesto directo y progresivo en america latina |
| topic | Economic history Public finance Income tax Latin America |
| url | http://www.revistas.unal.edu.co/index.php/hisysoc/article/view/39708/41668 |
| work_keys_str_mv | AT josejoaquinpintobernal losorigenesdelimpuestodirectoyprogresivoenamericalatina |