<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1405-2253</journal-id>
<journal-title><![CDATA[América Latina en la historia económica]]></journal-title>
<abbrev-journal-title><![CDATA[Am. Lat. Hist. Econ]]></abbrev-journal-title>
<issn>1405-2253</issn>
<publisher>
<publisher-name><![CDATA[Instituto de Investigaciones Dr. José María Luis Mora]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1405-22532023000100003</article-id>
<article-id pub-id-type="doi">10.18232/20073496.1302</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Inequality and tax regressivity during the Brazilian independence (1808-1836)]]></article-title>
<article-title xml:lang="es"><![CDATA[Desigualdad y regresividad fiscal durante la independencia de Brasil (1808-1836)]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Silva-Ramos]]></surname>
<given-names><![CDATA[Eduardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade de São Paulo  ]]></institution>
<addr-line><![CDATA[São Paulo ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2023</year>
</pub-date>
<volume>30</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1405-22532023000100003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1405-22532023000100003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1405-22532023000100003&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Resumen This paper aims to discuss some aspects of the taxation system genesis and to present a brief highlight about the Bank of Brazil and the National Treasury&#8217;s role in the Brazilian economic policy during the nineteenth century. We also discuss the main state and social aspects of Brazilian taxation: regressivity and fiscal privileges to the richer classes. Our goal is to indicate the conflictive nature of these institutions, as well as the distinct options that materialized in the Brazilian State formation first moments. We emphasize that the Brazilian economic formation was not unalterable and inevitable.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Abstract Este artículo tiene como objetivos discutir algunos aspectos de la génesis del sistema tributario y presentar un breve resumen sobre la participación del Banco de Brasil y del Tesoro Nacional en la política económica brasileña durante el siglo xix. También discutimos los principales aspectos sociales y estatales de la tributación brasileña: regresividad y privilegios fiscales a las clases más ricas. Nuestro objetivo es señalar la naturaleza conflictiva de estas instituciones, así como las distintas opciones que se materializaron en los primeros momentos de la formación del Estado brasileño. Destacamos que la formación económica brasileña no fue inalterable e inevitable.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[taxation]]></kwd>
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<kwd lng="es"><![CDATA[Brazilian empire]]></kwd>
<kwd lng="en"><![CDATA[impuestos]]></kwd>
<kwd lng="en"><![CDATA[formación del Estado]]></kwd>
<kwd lng="en"><![CDATA[imperio brasileño]]></kwd>
<kwd lng="es"><![CDATA[N26]]></kwd>
<kwd lng="es"><![CDATA[N96]]></kwd>
</kwd-group>
</article-meta>
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