Resumen

POLLACK, Aaron. Direct Contributions and Capitations in Chiapas and Guatemala During the Republican Decades. Anuario de Estudios Centroamericanos [online]. 2019, vol.45, pp.206-231. ISSN 2215-4175.  http://dx.doi.org/10.15517/aeca.v45i0.39505.

Notwithstanding their common history as parts of the same Spanish audiencia, Chiapas and Guatemala developed different fiscal systems when they separated politically. This article discusses the differences in these systems in relation to capitations and direct contributions, and analyzes their implementation in both territories, the discussions surrounding their legislation, the ways in which they were applied and the social realities of which they formed part. The proportional direct contributions in Guatemala could never be applied in Chiapas. These taxes overlapped with other forms of appropriation, particularly during the wars. At times they were applied violently and they often provoked popular resistance, which would have an impact on their elimination in Guatemala when Rafael Carrera came into power.

Palabras clave : Guatemala; Chiapas; capitation; direct contribution; Republican Period.

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