El poliedro de la igualdad: Nociones de justicia impositiva en el Brasil y la Argentina en las décadas de 1920 y 1930

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.