Inequality and tax regressivity during the Brazilian independence (1808-1836)

This paper aims to discuss some aspects of the taxation system genesis and to present a brief highlight about the Bank of Brazil and the National Treasury’s role in the Brazilian economic policy during the nineteenth century. We also discuss the main state and social aspects of Brazilian taxation:...

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Main Author: Eduardo Silva-Ramos
Format: Article
Language:English
Published: Instituto de Investigaciones Dr. José María Luis Mora 2022-10-01
Series:América Latina en la Historia Económica
Subjects:
Online Access:http://alhe.mora.edu.mx/index.php/ALHE/article/view/1302
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author Eduardo Silva-Ramos
author_facet Eduardo Silva-Ramos
author_sort Eduardo Silva-Ramos
collection DOAJ
description This paper aims to discuss some aspects of the taxation system genesis and to present a brief highlight about the Bank of Brazil and the National Treasury’s role in the Brazilian economic policy during the nineteenth century. We also discuss the main state and social aspects of Brazilian taxation: regressivity and fiscal privileges to the richer classes. Our goal is to indicate the conflictive nature of these institutions, as well as the distinct options that materialized in the Brazilian State formation first moments. We emphasize that the Brazilian economic formation was not unalterable and inevitable.
format Article
id doaj-art-c3ccfb9439b24264a86ca81bccc09022
institution OA Journals
issn 1405-2253
2007-3496
language English
publishDate 2022-10-01
publisher Instituto de Investigaciones Dr. José María Luis Mora
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series América Latina en la Historia Económica
spelling doaj-art-c3ccfb9439b24264a86ca81bccc090222025-08-20T02:24:00ZengInstituto de Investigaciones Dr. José María Luis MoraAmérica Latina en la Historia Económica1405-22532007-34962022-10-0130110.18232/20073496.1302Inequality and tax regressivity during the Brazilian independence (1808-1836)Eduardo Silva-Ramos0Universidade de São Paulo, São Paulo, Brasil. This paper aims to discuss some aspects of the taxation system genesis and to present a brief highlight about the Bank of Brazil and the National Treasury’s role in the Brazilian economic policy during the nineteenth century. We also discuss the main state and social aspects of Brazilian taxation: regressivity and fiscal privileges to the richer classes. Our goal is to indicate the conflictive nature of these institutions, as well as the distinct options that materialized in the Brazilian State formation first moments. We emphasize that the Brazilian economic formation was not unalterable and inevitable. http://alhe.mora.edu.mx/index.php/ALHE/article/view/1302taxationState formationBrazilian EmpireEconomic History
spellingShingle Eduardo Silva-Ramos
Inequality and tax regressivity during the Brazilian independence (1808-1836)
América Latina en la Historia Económica
taxation
State formation
Brazilian Empire
Economic History
title Inequality and tax regressivity during the Brazilian independence (1808-1836)
title_full Inequality and tax regressivity during the Brazilian independence (1808-1836)
title_fullStr Inequality and tax regressivity during the Brazilian independence (1808-1836)
title_full_unstemmed Inequality and tax regressivity during the Brazilian independence (1808-1836)
title_short Inequality and tax regressivity during the Brazilian independence (1808-1836)
title_sort inequality and tax regressivity during the brazilian independence 1808 1836
topic taxation
State formation
Brazilian Empire
Economic History
url http://alhe.mora.edu.mx/index.php/ALHE/article/view/1302
work_keys_str_mv AT eduardosilvaramos inequalityandtaxregressivityduringthebrazilianindependence18081836