Measuring Income Inequality Using a Graduated Poll Tax: Spain, 1874–1943

Miguel Artola Blanco and Joana María Pujadas-Mora
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Miguel Artola Blanco: UC3M - Universidad Carlos III de Madrid = University of Carlos III of Madrid
Joana María Pujadas-Mora: Open University of Catalonia [Barcelona]

World Inequality Lab Working Papers from HAL

Abstract: Measuring income inequality in Spain from the long nineteenth century up to the emergence of modern household budgets is a daunting task, often requiring almost heroic assumptions given the scarcity and partial nature of the available sources. In this paper, we propose using a graduated poll tax levied from 1874 to 1943 on various proxies of personal income-such as salaries, direct tax payments, and rents-as a means of approximating the distribution of income. The results derived from the statistical summaries reveal levels and trends consistent with other sources, as well as a regional pattern of economic inequality largely shaped by economic development and local institutions. Moreover, the analysis of tax microdata from two case studies offers a wider array of opportunities for examining household income.

Date: 2026-04
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