Liberalismo vs. Provincialismo. El debate en torno a la construcción de una nueva legitimidad y estructura tributaria en México, 1821-1824

Abstract

Once Mexico achieved independence from Spain, liberal rhetoric impregnated both political and economic discourse and soon acquired the character of dogma. Its fundamental principles mixed with libertarian and anticolonial language in such a way that denying them without also opposing recently acquired independence was inconceivable. The hegemony of radical liberal rhetoric was short-lived and was not reflected in fiscal institutions as it was counteracted by financial necessities and a majority of interest groups. This paper argues that the relative failure of liberalism during the reconstruction of the first republic's national treasury did not mean that liberal ideas were rejected. Rather the continuity of the old fiscal model was due to the fact that central government and a majority of provincial governments believed it to be a safe source of revenue.