Taxation and Society in Twentieth-Century Argentina


Book Description

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.




Taxation and Society in Twentieth-Century Argentina


Book Description

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.




Tax Law and Social Norms in Mandatory Palestine and Israel


Book Description

This book analyzes the role of law and social norms in fostering tax compliance in British-ruled Palestine and modern Israel.




Rethinking Taxation in Latin America


Book Description

This study of taxation in Latin America takes a novel approach to the subject, using a framework that posits three dimensions for studying taxes—historical, relational, and transnational. The book argues that: first, taxation should be understood as a relational concept and tax systems as a function of a strategic nexus between the state and society; second, that any analysis of tax systems across Latin America needs to take historical legacies of national tax systems into account; and finally, that transnational phenomena have significant implications for tax regime dynamics in Latin America. The essays included provide diverse and representative insights for a new understanding of taxation in Latin America and highlight the bottlenecks to the development of sustainable tax systems in the region, exploring new links between academic research and policy-making.




Pesos or Plastic?


Book Description

The book covers financial inclusion in the southern cone (Argentina, Brazil, and Chile) and its impact on public finance. Possible negative consequences of greater financial inclusion are identified, but the book argues potential benefits outweigh costs. Financial inclusion has many definitions, but in this book, we interpret it as bank account ownership and the use of banking services. Financial inclusion in this context proffers advantages in the area of tax collection, perhaps the southern cone’s gravest economic obstacle given its future debt servicing commitments and its socioeconomic development challenges. Households with a bank account – or, the bank participation rate – began increasing significantly around 2002, and this increase has coincided with an unexpected rise in tax collection (especially value-added taxes (VAT)) spanning periods of macroeconomic growth (2003-2009) and stagnation (2010-2015). Correlation does not imply causation, yet using empirical methods this book shows financial inclusion contributes to better tax collection by encouraging more formal market transactions via the use of bank-provided credit and debit cards. Consumption represents the largest component of most economies and consumption taxes contribute more to public revenue in the southern cone than other taxes, hence more formal consumption enhances overall tax collection. ​




Property Threats and the Politics of Anti-Statism


Book Description

Tax revenues have risen robustly across Latin America in recent decades, casting doubt on the region's reputation for having states too poor to finance economic and social development. However, dramatic differences persist in the magnitude of national tax burdens and public sector size, even among seemingly similar countries. This book examines the historical roots of this variation. Through in-depth case studies of Argentina, Brazil, Chile, and Mexico, as well as evidence from Ecuador and Guatemala, Ondetti reveals the lasting impact of historical episodes of redistributive reform that threatened property rights. Ironically, where such episodes were most extensive, they hindered future taxation by prompting economic elites and social conservatives to mobilize politically against state intervention, forming peak business associations, rightist parties, and other formal and informal organizations that have proven to be remarkably enduring.




Argentina, 1516-1987


Book Description

N this comprehensive history, updated to include the climactic events of the five years since the Falklands War, Professor Rock documents the early colonial history of Argentina, pointing to the colonial forms established during the Spanish conquest as the source for Argentina's continued reliance on foreign commercial and investment partnerships. The collapse of Argentina's close western European ties after World War II is thus seen as the underlying cause for her current economic and political crisis.




The Public Good and the Brazilian State


Book Description

Who and what a government taxes, and how the government spends the money collected, are questions of primary concern to governments large and small, national and local. When public revenues pay for high-quality infrastructure and social services, citizens thrive and crises are averted. When public revenues are inadequate to provide those goods, inequality thrives and communities can verge into unrest—as evidenced by the riots during Greece’s financial meltdown and by the needless loss of life in Haiti’s collapse in the wake of the earthquake. In The Public Good and the Brazilian State, Anne G. Hanley assembles an economic history of public revenues as they developed in nineteenth-century Brazil. Specifically, Hanley investigates the financial life of the municipality—a district comparable to the county in the United States—to understand how the local state organized and prioritized the provision of public services, what revenues paid for those services, and what happened when the revenues collected failed to satisfy local needs. Through detailed analyses of municipal ordinances, mayoral reports, citizen complaints, and financial documents, Hanley sheds light on the evolution of public finance and its effect on the early economic development of Brazilian society. This deeply researched book offers valuable insights for anyone seeking to better understand how municipal finance informs histories of inequality and underdevelopment.




The New Cultural History of Peronism


Book Description

In nearly every account of modern Argentine history, the first Peronist regime (1946–55) emerges as the critical juncture. Appealing to growing masses of industrial workers, Juan Perón built a powerful populist movement that transformed economic and political structures, promulgated new conceptions and representations of the nation, and deeply polarized the Argentine populace. Yet until now, most scholarship on Peronism has been constrained by a narrow, top-down perspective. Inspired by the pioneering work of the historian Daniel James and new approaches to Latin American cultural history, scholars have recently begun to rewrite the history of mid-twentieth-century Argentina. The New Cultural History of Peronism brings together the best of this important new scholarship. Situating Peronism within the broad arc of twentieth-century Argentine cultural change, the contributors focus on the interplay of cultural traditions, official policies, commercial imperatives, and popular perceptions. They describe how the Perón regime’s rhetoric and representations helped to produce new ideas of national and collective identity. At the same time, they show how Argentines pursued their interests through their engagement with the Peronist project, and, in so doing, pushed the regime in new directions. While the volume’s emphasis is on the first Perón presidency, one contributor explores the origins of the regime and two others consider Peronism’s transformations in subsequent years. The essays address topics including mass culture and melodrama, folk music, pageants, social respectability, architecture, and the intense emotional investment inspired by Peronism. They examine the experiences of women, indigenous groups, middle-class anti-Peronists, internal migrants, academics, and workers. By illuminating the connections between the state and popular consciousness, The New Cultural History of Peronism exposes the contradictions and ambivalences that have characterized Argentine populism. Contributors: Anahi Ballent, Oscar Chamosa, María Damilakou, Eduardo Elena, Matthew B. Karush, Diana Lenton, Mirta Zaida Lobato, Natalia Milanesio, Mariano Ben Plotkin, César Seveso, Lizel Tornay




Patients of the State


Book Description

Describes the power that can be imposed, and the misery that is caused, especially for the poor, by the simple act of waiting. This title also describes a variety of different situations, including waiting for national identity cards, for welfare agencies, and the endless waiting for relocation from the slums.