Resumen

SILVA-RAMOS, Eduardo. Inequality and tax regressivity during the Brazilian independence (1808-1836). Am. Lat. Hist. Econ [online]. 2023, vol.30, n.1, e1302.  Epub 03-Feb-2023. ISSN 2007-3496.  https://doi.org/10.18232/20073496.1302.

This paper aims to discuss some aspects of the taxation system genesis and to present a brief highlight about the Bank of Brazil and the National Treasury’s role in the Brazilian economic policy during the nineteenth century. We also discuss the main state and social aspects of Brazilian taxation: regressivity and fiscal privileges to the richer classes. Our goal is to indicate the conflictive nature of these institutions, as well as the distinct options that materialized in the Brazilian State formation first moments. We emphasize that the Brazilian economic formation was not unalterable and inevitable.

Palabras llave : impuestos; formación del Estado; imperio brasileño.