La reforma fiscal de 1815: las finanzas peruanas en vísperas de la independencia

Carlos Contreras

Revista Economía, 2002, issue 50, 123-148

Abstract: This article proposes that the fiscal reform implemented by Viceroy Fernando de Abascal in Peru in 1815, had a great impact in the economic history of the nation, in the cense that its innovative ideas dominated its fiscal structure until the time years of the nineteenth century. The fiscal reform introduced a tax over territorial property, taxed capital deposited in different institutions, and threw into circulation papers of the public debt. In addition, the reform intended to centralize various fiscal revenues, in ontradiction of tendencies of old regime. Paradoxically, the results of the reform were oted only after Independence, when the separatist and caudillos wars finished.

Date: 2002
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