Abstract

FANDOS, Cecilia A  and  REMY, Gastón Alejandro. Municipal finance: consumption and charge during the First World War. The "Only tax" in San Salvador de Jujuy. Rev. Esc. Hist. [online]. 2011, vol.10, n.1. ISSN 1669-9041.

San Salvador de Jujuy city was not foreign to the processes of reformulation of the tax system, in favor of a major tax progression, in the second decade of the 20th century and the conjuncture of the First World war, those who demonstrated clearly in the prices of some food (as the meat), and the fiscal problematic of his municipality. Like that, identical to the theoretical bosses in vogue it threw also his own offer of implementation of the "Only Tax ". Gathering these precedents, our article analyzes the evolution of the system of collection and of expenses of San Salvador de Jujuy´ s municipality, between the ends of the 19th century and the beginning of the 20th century, its derivations concerning the consumption and, finally, our article studies the launch of the tax reform affiliated to Henry George's ideas.

Keywords : Tributary system; Consumption; Only tax.

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