Discussing the income tax (1914-1930) -- Economic elites, legitimacy, and progressive taxation (1930-1945) -- Taxation and Peronism (1946-1955) -- Into the labyrinth (1955-1976) -- Searching for solutions: the VAT
Summary
This book provides a historical narrative of the Argentine tax system in the twentieth 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 and the non-compliant behavior of Argentine taxpayers