Inequity in the distribution of the tax load: Perú 1950-1980

Authors

  • Héctor Omar Noejovich Chernoff Pontificia Universidad Católica del Perú

DOI:

https://doi.org/10.18800/contabilidad.201002.005

Keywords:

Taxation, Policy, Economic history

Abstract

This research develops the hypothesis of the existence of a sectored inequity in the tax load in Peru during the period 1950-1980, which constitutes a different approach from the analysis made per family. From this point of view, during this period, we have found a political orientation to favor and/or disfavor certain sectors, depending on the ruling governments.

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Published

2010-03-12

How to Cite

Noejovich Chernoff, H. O. (2010). Inequity in the distribution of the tax load: Perú 1950-1980. Contabilidad Y Negocios, 5(10), 56–75. https://doi.org/10.18800/contabilidad.201002.005

Issue

Section

Taxation