Shaping Taxation

Economic Elites and Fiscal Decision-Making in Argentina, 1920-1945

Bibliographic Data

ID3270951
AuthorsJosé Antonio Sánchez Román (0000-0003-3014-2520, Universidad Complutense de Madrid, corresponding author)
Year2008
Volume40
Issue1
Pages83-108
Publication date2008-02-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Latin American Studies (JOURNAL)
Journal identifiersISSN: 0022-216X • E-ISSN: 1469-767X
PublisherCambridge University Press (CUP) (PUBLISHER)
DOI10.1017/s0022216x07003641
OpenAlexW2150482713
LanguageEN
Citations received3
References cited15

This article deals with the process of decision-making in the sphere of taxation in Argentina between 1920 and 1945, focusing on the possible influence of the economic elites in that process. Given the central role of decisions over taxation in any fiscal policy and the momentous transformations that occurred in the Argentine system during this period, analysis of this subject can provide a better understanding of the political role that economic elites in Argentina played between the first presidency of Hipólito Yrigoyen (1916-22) and the ascent of Juan Domingo Perón to the presidency in 1946. Drawing on three key episodes in Argentina policy-making - the attempt to introduce an income tax in 1923, the response to the Depression in 1931-32, and the crisis of 1942-43, this article suggests that parliamentary institutions had stronger resilience in Argentina than is usually believed, and corporatist arrangements became rooted in Argentina only with difficulties

Economic policy · Economics · Political economy · Political science · Politics · Presidency · Psychological resilience · Subject (documents) · Defense, Military, and Policy Studies · Fiscal Policy and Economic Growth · Law · Politics and Society in Latin America

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