| Résumé: | This work studies the fiscal relationship between federal and state governments in Mexico during the 1861-1924 period, divided into two periods marked by the 1910 revolutionary movement: 1861 to 1913, and 1914 to 1924. Considering federal contributions as a reference point, this paper helps understand which aspects of taxation changed and which stayed the same after the Mexican Revolution, mainly regarding the reorganization of the federal Hacienda Pública, the proposals for fiscal federalism and the construction of new agreements between federal and state governments. It also presents new information on the development and evolution of the federal contribution tax, a revenue which played a central role in defining the federal tax agreement.
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