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The Fiscal Role of the Andean Ayllu

Ricardo A. Godoy
Man
New Series, Vol. 21, No. 4 (Dec., 1986), pp. 723-741
DOI: 10.2307/2802905
Stable URL: http://www.jstor.org/stable/2802905
Page Count: 19
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
The Fiscal Role of the Andean Ayllu
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Abstract

The indigenous mechanism for collecting rural taxes in northern Potosi, Bolivia ensures that households meet their tax liability to the state irrespective of their ability to pay. By meeting fiscal liabilities the ayllu protects families from eviction for non-compliance. The financial advantages which ayllus confer on villagers in fiscal matters may explain why these Andean social groups have survived.

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