El papel de la tributación en la formación del Estado. La contribución directa en el siglo XIX en Buenos Aires

Abstract

State-building in Argentina can be studied by analyzing taxation. The concentration of tax revenue on the hands of public servants, instead of Ancient Regime corporations, meant the establishment of the fiscal monopoly. This article is a review of the history of contribución directa -a wealth tax set in the Province of Buenos Aires to substitute Church tithe. The initial goal of reducing the fiscal dependence on Customs duties was not achieved during this period and resistance among tax payers complicated the making of a much needed consensus for its collection.