Resumo

CONVERSO, Félix. Land value taxation: Córdoba 1814-1913. Rev. Esc. Hist. [online]. 2008, vol.7, n.1, pp.21-40. ISSN 1669-9041.

In this study we examine the effect of fiscal reforms that were introduced during the governments of Ramon Cárcano and Amadeo Sabattini. If, Governor Cárcano advocated the promotion of small property owners and the delivery of land for working people, Governor Sabattini elevated and extended the rate of progressive proportional tax to give a solution to large state's problem to benefit the rural working people. Both of them wanted to extend the tax pressure to discourage the unproductive land.

Palavras-chave : Fiscal history; History of Córdoba; Ramón Cárcano; Amadeo Sabattini; Taxation.

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