Taxation in the History of Central America and Chiapas: Historiographical Developments and Possible Paths Forward, 1760-1840

 

Guardado en:
Detalles Bibliográficos
Autores: Pollack, Aaron, Sarazúa Pérez, Juan Carlos
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
Palabra clave:Historiography
tax systems
Central America
Chiapas
comparison
historiografía
fiscalidad
Centroamérica
comparación
historiografia
tributação
América Central
comparação