On the homogenization of the tax burden on the Pampas agriculture that followed the devaluation
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Abstract
The last decade of the XX century was characterized by a sharp acceleration of the Pampa’s agriculture economic concentration, process that continues after the devaluation of the beginning of 2002. Various factors converge molding this evolution: economies of scale, the management of the exchange rate, technological developments (among others). In this paper we study one of those conditions: the tax policy. It analyzes the taxes levied to agriculture and its rates, differentiating according to the scale and technological profile of a typology of producers, calculating an indicator of the tax burden (weight of taxes on gross income of the farm). We conclude that in the new century, there was a significant homogenization in terms of the amounts required by the state to different types of agents, thereby minimizing the possibility that this tool allows him for model a more decentralized social fabric for the region.
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Fernández, D. A. (2014). On the homogenization of the tax burden on the Pampas agriculture that followed the devaluation. Mundo Agrario, 15(28). Retrieved from https://www.mundoagrario.unlp.edu.ar/article/view/MAv15n28a05
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