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Aduana, deuda y guerra: capacidades fiscales en Uruguay (ca. 1852–1913)

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  • Martínez Rodríguez, Camilo

Abstract

Durante la Primera Globalización en América Latina, el Estado uruguayo fue un caso excepcional en la región debido a sus elevados niveles de recaudación y gasto público per cápita. Este artículo examina la construcción histórica de capacidades fiscales en Uruguay entre 1852 y 1913 a través de la reconstrucción de series de ingresos y gastos estatales, basadas en fuentes primarias oficiales. Sobre la base de una estructura tributaria reducida, el Estado encontró en el comercio exterior su principal sustento económico, lo cual posibilitó el establecimiento de una oferta de bienes públicos concentrada en funciones estatales primarias. A partir del último cuarto del siglo xix, logró incrementar la recaudación directa y expandir el gasto público en funciones secundarias.

Suggested Citation

  • Martínez Rodríguez, Camilo, 2026. "Aduana, deuda y guerra: capacidades fiscales en Uruguay (ca. 1852–1913)," Revista de Historia Económica / Journal of Iberian and Latin American Economic History, Cambridge University Press, vol. 44(2), pages -4, September.
    • Handle: RePEc:cup:reveco:v:44:y:2026:i:2:p:_4
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