(Pontificia Universidad Católica del Perú. Fondo Editorial, 2005) Contreras, Carlos
This article aims to show that the personal tax has a much more complex history then that which prevails in current historiography, where it is often presented as an Indian tax inherited from colonial days, and abolished in 1854. In fact, the tax was abolished in stages and did not really end until the revolution of Piérola in 1895 in the midst of a polemic over the pernicious consequences which the abolition would have for both the economy and for politics.