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Political economy and tax reform in parliament: Spain's attempt to implement income tax in 1868-1869*

  • Javier San-Julián-Arrupe (a1)
Abstract
Abstract

The influence of economic ideas in parliamentary debates has attracted increasing attention in the analysis of the institutionalisation of political economy in the liberal age in the Western world. Within this framework, this paper explores a particular case: the relevance of economic ideas and the role of economists in the debates that took place in the Spanish Parliament in 1869 following the bill issued by the Minister of Finance Figuerola to establish a tax on personal incomes. Economic ideas and parliamentarian economists played a significant role in the design of the income tax as a key tool to modernise Spain's tax system, and in the subsequent parliamentary discussions.

Resumen

El estudio de la influencia de las ideas económicas en los debates parlamentarios ha sido objeto de creciente atención en el análisis de los procesos de institucionalización de la economía política en la era liberal en el mundo occidental. Dentro de este marco, este ensayo analiza un caso particular: La relevancia de las ideas económicas y el papel de los economistas en los debates celebrados en las Cortes Constituyentes de 1869 acerca del proyecto de impuesto sobre la renta personal del ministro de Hacienda Figuerola. El pensamiento económico y los parlamentarios economistas jugaron un papel importante, tanto en el diseño del impuesto como medida de modernización del sistema fiscal español, como en los subsiguientes debates en el Legislativo.

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This list contains references from the content that can be linked to their source. For a full set of references and notes please see the PDF or HTML where available.

F. Comín (2010): «Public Finance and the Rise of the Liberal State in Spain», in J. L Cardoso, and P. Lains (eds), Paying for the Liberal State. The Rise of Public Finance in Nineteenth-Century Europe. New York: Cambridge UP, pp. 214-250.

B. L. J. Gordon (1976): Political Economy in Parliament, 1780-1823. London: Macmillan.

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Revista de Historia Economica - Journal of Iberian and Latin American Economic History
  • ISSN: 0212-6109
  • EISSN: 2041-3335
  • URL: /core/journals/revista-de-historia-economica-journal-of-iberian-and-latin-american-economic-history
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