Resumo

SANCHEZ ROMAN, José Antonio. From the Land Tax to the Capital Tax: Taxes and Agrarian Reform in Argentina, 1958-1976. Am. Lat. Hist. Econ [online]. 2014, vol.21, n.2, pp.84-115. ISSN 2007-3496.

Between 1958 and 1976, the Argentine national governments repeatedly attempted to tap on land wealth through the reform of the tax system. This idea became a major topic in Argentine political debates during the period. This intense debate was fuelled by the fiscal problems of the national Treasury and a widespread belief in the idea that Argentine rural sector was stagnant and, therefore, had become an important obstacle to the industrial development of the country. Besides, the attempts at reforming taxation on land caused serious conflicts between rural proprietors and the national (and sometimes provincial) authorities. The failure of the reformist projects, due to the above-mentioned conflicts, shaped in the long run Argentine tax system.

Palavras-chave : land taxes; taxes on capital; agrarian reform.

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