The Difficulties of Tax Concurrence and Federal Contribution, 1861-1924. Preliminary Notes

This work studies the fiscal relationship between federal and state governments in Mexico during the 1861-1924 period, divided into two periods marked by the 1910 revolutionary movement: 1861 to 1913, and 1914 to 1924. Considering federal contributions as a reference point, this paper helps understa...

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Detalles Bibliográficos
Autor: Uhthoff, Luz María
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2004
País:México
Institución:EL COLEGIO DE MÉXICO
Repositorio:Historia Mexicana
Idioma:español
OAI Identifier:oai:oai.historiamexicana.colmex.mx:article/1415
Acceso en línea:https://historiamexicana.colmex.mx/index.php/RHM/article/view/1415
Access Level:acceso abierto
Palabra clave:Mexico
fiscal federalism
federal contribution tax
economy
Mexican revolution
19th Century
20th Century
México
federalismo fiscal
impuesto de contribución federal
economía
Revolución mexicana
siglo XIX
siglo XX
Descripción
Sumario:This work studies the fiscal relationship between federal and state governments in Mexico during the 1861-1924 period, divided into two periods marked by the 1910 revolutionary movement: 1861 to 1913, and 1914 to 1924. Considering federal contributions as a reference point, this paper helps understand which aspects of taxation changed and which stayed the same after the Mexican Revolution, mainly  regarding  the  reorganization of the federal Hacienda Pública, the proposals for fiscal federalism and the construction of new agreements between federal and state governments. It also presents new information on the development and evolution of the federal contribution tax, a revenue  which  played a central role in defining the federal tax agreement.