El poliedro de la igualdad. Nociones de la justicia impositiva en el Brasil y la Argentina en las décadas de 1920 y 1930
Keywords:
taxation, fiscal policy, Argentina, Brazil, 20th CenturyAbstract
This article compares the Brazilian and Argentinean elites’ ideas about tax justice during the 1920’s and 1930’s, in particular as far as the income tax –implemented in Brazil in 1924 and in Argentina in 1932– was concerned. The essay’s goal is to demonstrate how these ideas moulded the different fiscal policies carried out in both countries.
Downloads
Downloads
Published
Issue
Section
License
The copyright is transferred to the Boletín, but the authors may retrieve them and reproduce their work in other media or formats by means of a written request to the Editorial Committee. In such cases, the Boletín will be cited as the first publication of the work.
The works are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License, which allows others to share the work with an acknowledgment of their authorship and initial publication in this journal.
Also, by written request to the Editorial Committee of the Boletín, the authors may separately establish additional agreements for the non-exclusive distribution of the version of the work published in this journal (for example, placing it in an institutional repository or publishing it in a book), with an acknowledgement of its initial publication here. No commercial uses are allowed.
