The Tax Debate on Argentina's Agricultural Sector

The topic of the taxes on the agricultural sector has turned out to be a crux regarding which alliances and economic, political and social conflicts have taken place in Argentina for the two last centuries. This work systematizes and reconstructs that debate, specially focused in the period from 195...

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Autor principal: Lattuada, Mario
Formato: Artículo revista
Lenguaje:Español
Publicado: Centro de Estudios Históricos Profesor Carlos S. A. Segreti 2009
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Acceso en línea:https://revistas.unc.edu.ar/index.php/anuarioceh/article/view/23197
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Sumario:The topic of the taxes on the agricultural sector has turned out to be a crux regarding which alliances and economic, political and social conflicts have taken place in Argentina for the two last centuries. This work systematizes and reconstructs that debate, specially focused in the period from 1950 to the 70’s. It’s necessary to bear in mind that this topic was dealt, not just from the tax point of view, but also in relation with other problematic questions beyond it. Its treatment is structured with the ideas conceived by the specialists and public and private actors about this sector and their role in the national economy, the model of state, the desired agrarian structure, the notion of equality itself and, furthermore, the social practices to orchestrate these ideas. All these questions, that constituted the context for the development of this topic, have been changing through the historical processes, so they have given different senses and intensities to this debate. We can analyze the characteristics of every and each proposed instrument through the different stages of its development.