Alejandra Irigoin ha publicado recientemente Representation without taxation, taxation without consent; the legacy of Spanish colonialism in America. En su abstract se lee "The essay examines Spain’s colonial legacy in the long run development of Spanish America. It surveys the
fiscal and constitutional outcomes of independence and assesses the relative burden imposed by colonialism.
Constitutional asymmetries between revenue collecting and spending agents constrained de facto
governments’ power to tax. Inherent disparities embedded in colonial fiscal system worsened with vaguely
defined representation for subjects and territories and troubled their aggregation into a modern representative
polity. Governments with limited fiscal capacity failed to deliver public goods and to equitably distribute
costs and benefits of independence. Growing indirect taxes, debt and money creation allowed them to
transfer the fiscal burden to other constituents or future generations. Taxpayers realised the asymmetry
between private contributions and public goods and hence favoured a low but regressive taxation.
Comparisons with trajectories in the metropolis and the US are offered to qualify this legacy."
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