Resumen

CORRAL, Damian  y  WYCZYKIER, Gabriela. The politicization of the fourth category:. Trab. soc. [online]. 2021, vol.22, n.36, pp.333-360.  Epub 01-Ene-2021. ISSN 1514-6871.

The article analyzes the conflict that took place in Argentina regarding the Income Tax between 2012 and 2016. In this period, the tax that came to affect 10% of the salaried population gained a privileged importance in collective actions faced by a part of the trade union movement against the second government of Cristina F. de Kirchner, promoting five national strikes and sectorial force measures. Likewise, it was incorporated into the agenda of the main candidates in the last presidential elections. This fight, which was expressed in direct actions in those years, was moved in 2016 to the parliamentary sphere within the framework of a new political cycle inaugurated with the presidency of Mauricio Macri.

The paper problematizes some important dimensions that modulated this political dispute. For this purpose, a series of attributes that characterized the implementation of this tax in the country are described, the influence of the rupture of the strategic alliance between Hugo Moyano and the Kirchner governments, the unification of the tax claim of trade union actors with historically diverse demands, the positioning, actions and valuations mobilized by the actors involved in the process is analyzed, the inclusion of the Income Tax problem in the proselytizing campaigns and parliamentary dynamics that led to the modifications in the tax are studied.

The research was carried out based on a qualitative approach to social analysis, combining a set of information gathering techniques that allowed organizing the arguments of the article.

Palabras clave : Income Tax; union conflict; second Kirchner government; government of Cambiemos; Argentina.

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