The Tax Debate on Argentina's Agricultural Sector

Authors

  • Mario Lattuada Centro de Estudios para el Desarrollo Universidad Nacional de Rosario Consejo Nacional de Investigaciones Científicas y Técnicas

DOI:

https://doi.org/10.52885/2683-9164.v.n8.23197

Keywords:

taxes, rural, Argentine, agrarian politic

Abstract

The topic of the taxes on the agricultural sector has turned out to be a crux regarding which alliances and economic, political and social conflicts have taken place in Argentina for the two last centuries. This work systematizes and reconstructs that debate, specially focused in the period from 1950 to the 70’s. It’s necessary to bear in mind that this topic was dealt, not just from the tax point of view, but also in relation with other problematic questions beyond it. Its treatment is structured with the ideas conceived by the specialists and public and private actors about this sector and their role in the national economy, the model of state, the desired agrarian structure, the notion of equality itself and, furthermore, the social practices to orchestrate these ideas. All these questions, that constituted the context for the development of this topic, have been changing through the historical processes, so they have given different senses and intensities to this debate. We can analyze the characteristics of every and each proposed instrument through the different stages of its development.

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Author Biography

  • Mario Lattuada, Centro de Estudios para el Desarrollo Universidad Nacional de Rosario Consejo Nacional de Investigaciones Científicas y Técnicas

References

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FIENUP Darrell, BRANNON Russell y FENDER Frank, El desarrollo agropecuario argentino, Buenos Aires, Editorial del Instituto, 1972.

FRONDIZI Arturo, El problema agrario argentino, Buenos Aires, Desarrollo, 1965.

GÓMEZ SABAINI Juan Carlos, Consideraciones sobre la tributación del sector agropecuario. Notas y comentarios, SEAG, s/f, p. 292, mimeo.

HORNE Bernardino, Hacia una democracia social agraria, Buenos Aires, Editora Social Agraria, 1962.

JARACH Dino, Bases para un sistema de imposición de las explotaciones agropecuarias según su renta normal potencial, Buenos Aires, 1963.

LAMAS Andrés, Rivadavia y la legislación de tierras públicas, Buenos Aires, Ediciones Populares, 1882.

LATTUADA Mario, La política agraria peronista (1943-1983), Buenos Aires, Centro Editorde América Latina, 2 tomos, 1986.

LATTUADA Mario, Política agraria del liberalismo conservador 1946-1985, Buenos Aires, CEAL, 1987.

OBSCHATKO Edith, Tributación del sector agropecuario argentino, Buenos Aires, Evaluación y Alternativas, Fundeco, 1982.

SANTIBAÑEZ F., «El efecto de los impuestos a la exportación de productos agropecuarios: el caso argentino», Banco Ganadero Argentino. La producción rural argentina en 1973, Buenos Aires, 1973.

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Published

2009-12-01

Issue

Section

Dossier

How to Cite

The Tax Debate on Argentina’s Agricultural Sector. (2009). Anuario Del Centro De Estudios Históricos Profesor Carlos S. A. Segreti, 8, 107-138. https://doi.org/10.52885/2683-9164.v.n8.23197