ISES   20394
INSTITUTO SUPERIOR DE ESTUDIOS SOCIALES
Unidad Ejecutora - UE
capítulos de libros
Título:
Friends’ Tax. Patronage, Fiscality and State-Building in Argentina and Spain.
Autor/es:
CLAUDIA ELINA HERRERA; AGUSTIN FERRARO
Libro:
Centeno M. y Ferraro A. (comp): Republics of the Possible: State Building in Latin America and Spain
Editorial:
Florida University Press
Referencias:
Lugar: Florida; Año: 2011;
Resumen:
Fiscal regimes in Argentina and Spain were marked during the nineteenth century by two conflicting trends. On the one hand, political liberalism gradually introduced two fundamental institutional reforms, the rule of law and the systematization of the tax code. On the other hand, traditional patron-client political practices were able to survive and retain most of their influence under the new liberal order, developing during the second half of the century into relatively well-organized spoil-systems in both countries. At first, political elites attempted to create modern fiscal regimes without dismantling—at least not completely—their own traditional socialization mechanisms based on personal loyalties and informal reciprocity practices. In later decades, the same informal patronage relationships became the basis for the construction of political machines, and the conflict between both trends or principles deepened as a result. In sum, clientelistic practices and liberal legal principles led from the beginning an uneasy coexistence in the construction of fiscal regimes, negatively affecting the consolidation of a tax culture that could integrate political citizenship and the role of the citizen as taxpayer