The War Triggered by a Ten Cents Tax on Natural Resources

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Alvaro Villegas Aldazosa


This Article is intended to provide an historic tax analysis on the most controversial cause of the Pacific War (1879–1884) between Chile and the alliance of Peru and Bolivia, restating the importance of taxation on natural resources and the political consequences of inadequate tax policy measures.

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Author Biography

Alvaro Villegas Aldazosa

LL.M. in International Taxation at University of Florida, founder of the Bolivian Branch of IFA, and Director of the Latin American Research Prize of IFA. Graduate Professor at Universidad Privada Boliviana and Universidad Andina Simon Bolivar—Quito.