La nueva Argentina, con menos pobres y menos ricos. Política impositiva y redistribución de los ingresos en Tucumán durante el peronismo (1940-1955)

Article

Authorship

HERRERA, CLAUDIA ELINA

Date

2019

Publishing House and Editing Place

INSTITUTO DE ESTUDIOS HISTÓRICO-SOCIALES, UNIVERSIDAD NACIONAL DEL CENTRO DE LA PROVINCIA DE BUENOS AIRES

Magazine

ANUARIO IEHS, vol. 34 (pp. 59-85) INSTITUTO DE ESTUDIOS HISTÓRICO-SOCIALES, UNIVERSIDAD NACIONAL DEL CENTRO DE LA PROVINCIA DE BUENOS AIRES

Summary Information provided by the agent in SIGEVA

The Peronist economic policy was characterized, among other traits, by an unprecedented income redistribution. According to that, this article analyses the tax system in Tucumán to clarify if the Peronist State established a fiscal system with predominance of progressive taxes or if, on the contrary, it was the regressive taxation that prevailed without breakup with the conservative phase. This article is based on two aspects, a theoretical legal aspect on the evolution of the tax legisl... The Peronist economic policy was characterized, among other traits, by an unprecedented income redistribution. According to that, this article analyses the tax system in Tucumán to clarify if the Peronist State established a fiscal system with predominance of progressive taxes or if, on the contrary, it was the regressive taxation that prevailed without breakup with the conservative phase. This article is based on two aspects, a theoretical legal aspect on the evolution of the tax legislations and a real empiric one on the impact of legislations in revenue collection. The analysis covers the taxes on land ownership, on inheritance and the tax burdens included in the federal joint participation. In order to analyse the breakups and continuities related to the topic, it is considered part of the conservative period, the military government established in the coup d’état in 1943 and the two Peron's governments