Taxation in the History of Central America and Chiapas: Historiographical Developments and Possible Paths Forward, 1760-1840
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| Autores: | , |
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| Formato: | artículo original |
| Estado: | Versión publicada |
| Fecha de Publicación: | 2021 |
| Descripción: | This article focuses on historiography concerned with changes and continuities in the tax systems in Central America and Chiapas between 1760 and 1840. Relatively little research has been undertaken on the latter years of the colonial period, and more attention has been focused, especially in recent years, on the first decades after Independence. The historiography underlines the importance of tax systems for the configuration of the state and the rest of society. The studies considered refer principally to state liquor and tobacco monopolies, tribute and direct contributions, alcabala, the expropriation of ecclesiastical property, and debt. Variations in the relative importance of these income sources in the different territories is examined. The authors propose avenues for future research in the field. |
| País: | Portal de Revistas UCR |
| Institución: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Lenguaje: | Español |
| OAI Identifier: | oai:portal.ucr.ac.cr:article/49433 |
| Acceso en línea: | https://revistas.ucr.ac.cr/index.php/intercambio/article/view/49433 |
| Access Level: | acceso abierto |
| Palabra clave: | Historiography tax systems Central America Chiapas comparison historiografía fiscalidad Centroamérica comparación historiografia tributação América Central comparação |