Economic ideas and redistributive policy in the Spanish parliament: the 1900 debate on fiscal progressivity

Javier San-Julián-Arrupe ()
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Javier San-Julián-Arrupe: Universitat de Barcelona

No 1102, Documentos de Trabajo (DT-AEHE) from Asociación Española de Historia Económica

Abstract: This paper analyses the debate on the introduction of progressive rates in the inheritance tax, which took place in the Spanish Parliament in 1900. The article highlights the interest of this debate concerning two aspects: First, the parliamentary discussion itself, very controversial, showed an atypical alliance between conservatives and republicans supporting a very limited progressivity. In their view, this was just a tool to achieve real tax proportionality, and by no means should be a redistributive measure. Liberals' opposition feared the ultimate consequences of progressive taxes and refused its introduction in Spain, as it entailed serious hazard for property. Second, the wide use of economic ideas to support arguments in the debate make evident that the Members of Parliament taking part in the debate had a noteworthy degree of economic expertise. Therefore, parliamentary discussions were effectively contributing to the progress, expansion and institutionalization of political economy in contemporary Spain.

Keywords: economy; parliament; public finance; progressivity. (search for similar items in EconPapers)
JEL-codes: A11 B12 K34 N43 (search for similar items in EconPapers)
Pages: 26
Date: 2011-02
New Economics Papers: this item is included in nep-cis, nep-his, nep-hme and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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