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- Title
Fiscalidad, territorios y globalización: evidencia para Uruguay (c. 1852-1913).
- Authors
Martínez Rodríguez, Camilo
- Abstract
This article presents new evidence about the evolution of fiscal capacity in Uruguay between 1852 and 19136 from a subnational approach. Treasury Memories and Account Statements of the Nation were used to build subnational indicators linked to departmental participation in the collection of direct and indirect taxes. A typology was built to group the territories according to their fiscal performance based on these indicators. At the end of the period, the results indicated that the central axis of Uruguayan taxation was found in Montevideo, Canelones and in the departments with port reception facilities on the Uruguay River. The contribution of the territories without port reception facilities or those with facilities on the coast of the Atlantic Ocean was lower.
- Subjects
INDIRECT taxation; DIRECT taxation; FISCAL capacity; ECONOMIC history; TAXATION
- Publication
Tiempo y Economía, 2023, Vol 10, Issue 1, p1
- ISSN
2422-2704
- Publication type
Article
- DOI
10.21789/24222704.1934