Crises, cycles of accumulation and fiscal strengthening of South American states (1914-1950)

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Authors

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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Published

26-06-2022

How to Cite

Cantu, R., Honorio, K., & Cuevas, B. (2022). Crises, cycles of accumulation and fiscal strengthening of South American states (1914-1950). Brazilian Journal of Sociology, 10(24), 8–34. https://doi.org/10.20336/rbs.861