%0 Journal Article
%T El poliedro de la igualdad: Nociones de justicia impositiva en el Brasil y la Argentina en las d¨¦cadas de 1920 y 1930
%A S¨¢nchez Rom¨¢n
%A Jos¨¦ Antonio
%J Bolet£¿-n del Instituto de Historia Argentina y Americana Dr. Emilio Ravignani
%D 2005
%I Universidad de Buenos Aires
%X 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.
%K taxation
%K fiscal policy
%K argentina
%K brazil
%K 20th century.
%U http://www.scielo.org.ar/scielo.php?script=sci_abstract&pid=S0524-97672005000200004&lng=en&nrm=iso&tlng=en