Crises, ciclos de acumulação e fortalecimento fiscal dos estados na América do Sul (1914-1950)

Rodrigo Cantu; Kaline Honorio; Benjamín Cuevas

doi:10.20336/rbs.861

Authors

Rodrigo Cantu Universidade Federal de Pelotas https://orcid.org/0000-0002-6099-1200
Kaline Honorio Universidade Estadual de Campinas https://orcid.org/0000-0001-6150-8076
Benjamín Cuevas Universidade Federal da Integração Latino-Americana https://orcid.org/0000-0003-1809-8977

DOI:

https://doi.org/10.20336/rbs.861

Keywords:

state, South America, historical sociology, fiscal sociology, public finance

Abstract

This article addresses the growth of tax revenue in South American countries in a historical perspective. I focus on the cases of Argentina, Brazil, Chile and Colombia, with emphasis on the 1914-1950 period, when all these countries experienced an important inflection point in their revenues. One of the main contributions of historical sociology to the understanding of state-building and fiscal strengthening in Europe lies in the study of the effect of war-motivated fiscal pressure against the backdrop of particular historical conditions of political fragmentation, violent free competition, and the emergence of the capitalist world-system. I apply this framework to the study of Latin America and propose three periods – following Giovanni Arrighi – in which distinct configurations of conditions prevail. I argue that the growth in tax revenue during the first half of the twentieth century is explained by the fiscal pressure from the turmoil in international trade in a context of declining force of the political and economic parameters of the British cycle of accumulation.

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