Reforma y contrarreforma tributaria en 1845–1852

Rafael Vallejo Pousada

Revista de Historia Económica / Journal of Iberian and Latin American Economic History, 2001, vol. 19, issue 1, 53-80

Abstract: This paper presents two new hypothesis. Firsth, that the fiscal programme of the government in 1845 experienced a conservative modification in the parliamentary process. Second, that the tax reform of 1845 was followed by a counter-reform, which took place between 1846 and 1852. The changes in the government's plans and such a counter-reform modified the nature of the proposed tax system and of that approved by the Parliament, and also of its implicit model of economic growth and distribution of tax burden. The counter-reform guaranteed the feasibility of the tax system, but this moved away from the fiscal ideals of 1845 reformers.

Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:cup:reveco:v:19:y:2001:i:01:p:53-80_00

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