Resumo

SANCHEZ ROMAN, José Antonio. El poliedro de la igualdad: Nociones de justicia impositiva en el Brasil y la Argentina en las décadas de 1920 y 1930. Bol. Inst. Hist. Argent. Am. Dr. Emilio Ravignani [online]. 2005, n.28, pp.95-127. ISSN 0524-9767.

This article compares the Brazilian and Argentinean elites' ideas about tax justice during the 1920's and 1930's, in particular as far as the income tax -implemented in Brazil in 1924 and in Argentina in 1932- was concerned. The essay's goal is to demonstrate how these ideas moulded the different fiscal policies carried out in both countries.

Palavras-chave : Taxation; Fiscal policy; Argentina; Brazil; 20th Century.

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