Abstract

SANCHEZ ROMAN, José Antonio. Los dilemas impositivos de la "revolución libertadora". Poblac. soc. [online]. 2009, vol.16, n.2, pp.223-282. ISSN 1852-8562.

The "provisional" governments that succeeded Perón's rule criticized Peronist tax policies on the grounds of its alleged immoral and corrupt features. Therefore, the tax system needed reform. The government attempted to woo some sectors of the civil society (political parties and businessmen) asking for their cooperation in the design of the reform. This article explores the attempts at tax reform carried out by the so called "revolución libertadora". In particular, it focuses on the process of bargaining between governmental representatives and private interests. The article emphasizes that the tax policy of the de facto government was not strikingly different from the Peronist one due to some extent to the difficulties in reaching agreements with the private sectors and to the leverage that some entrepreneurial groups obtained during the process of negotiation of the tax policy.

Keywords : Taxation; Revolución Libertadora; Business interests; Corporatism.

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