The confines of progress: Tax collection, economy and tax reforms in Jalisco, 1940-1980

Abstract

Much of the 20th century in Mexico corresponds to a period of tax reforms that attempted to improve tax collection and distribution in a context of sustained economic growth; however, under these conditions, we know little about the tax collection capacity of the federal entities. This text analyzes this topic based on the case of the state of Jalisco between 1940 and 1980. Examines the collection of its most important income and its economic and tax determinants. Argues that, although revenues have grown, this has not resolved the historically low tax borden. His contribution is inscribed in this aspect. Due to its novelty, it constitutes a first approach to this problem.