Resumo

PINTO BERNAL, José Joaquín. The origins of direct and progressive tax in Latin America. Hist. Soc. [online]. 2013, n.24, pp.53-77. ISSN 0121-8417.

This article studies the establishment of direct and progressive taxes in Latin American, 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. Finally, 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 developed from a compared perspective, allowing to find similar patterns between each of the national contexts, which were the cause of the small productivity margin of the establishment of the direct and progressive taxation in the continent.

Palavras-chave : Economic history; Public finance; Income tax; Latin America.

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