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Oligarquía y fiscalidad: los primeros pasos de la contribución de inmuebles, cultivo y ganadería en la provincia de alicante

Pedro Díaz Marín

Revista de Historia Económica / Journal of Iberian and Latin American Economic History, 2000, vol. 18, issue 2, 309-338

Abstract: This article aims to analyze the territorial taxes in the province of Alicante during the Década Moderada (1844–1854). Besides a structural analysis of the territorial taxes —quota and its charges—, the sharing out of taxes among the villages of the province, as well as the individual share of taxpayers in the town of Alicante and its province will be studied. Reference to the objections from villages and individuals to the sharing out effected by the provincial and local oligarchy is therefore necessary in order to understand the political and social implications of the new tax. Such objections show the extent to which the sharing out was unfair and the resistance offered towards the taxes, which resulted in high levels of tax evasion.

Date: 2000
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