Public Finance in Spain in the early twentieth century

Jesús Astigarraga and Juan Zabalza

The European Journal of the History of Economic Thought, 2014, vol. 21, issue 4, 605-634

Abstract: Spanish political economy experienced a profound decadence during the second half of the nineteenth century. Such period of isolation came to an end during the early twentieth century. The most outstanding economists of that period such as Flores de Lemus, Bernis or Torres were persuaded that Spanish economic development was strongly linked to a tax system reform. At the same time, numerous writings on public finance were published by secondary authors and a wide range of foreign handbooks were translated into Spanish. Consequently, public finance became an outstanding channel for the introduction of marginal theory and German Historicism into Spain.

Date: 2014
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DOI: 10.1080/09672567.2012.708773

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