商品簡介
Taxation and Society in Twentieth-Century Argentina provides a historical narrative of the Argentine tax system in the twentieth century. In the 1930s the Argentine system was reformed and modernized and progressive levies were introduced. The new tax regime was accepted during the 1930s, yet it has unraveled since the mid-twentieth century due to the increased non-cooperative behavior of Argentine taxpayers. Taxation and Society in Twentieth-Century Argentina explores the reasons for the non-compliant behavior of Argentine taxpayers during the past 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.
作者簡介
JOSE ANTONIO SANCHEZ ROMAN is a professor of Modern History at the Universidad Complutense de Madrid (Spain). He has been a Fulbright visiting scholar at Ohio State University and a visiting scholar at Columbia University. He has published extensively on the history of Argentina, both in English and in Spanish. His first book, a history of the sugar industry in Argentina, was awarded the prestigious 'Nuestra AmErica' prize for best essay on Latin American topics.
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