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La reforma tributaria de 1957 en las Cortes franquistas

Author

Listed:
  • Francisco Comín

    (Facultad de Ciencias Económicas y Empresariales, Universidad de Alcalá de Henares, Alcalá de Henares, España)

  • Rafael Vallejo Pousada

    (Facultad de Ciencias Económicas y Empresariales, Universidad de Vigo, Vigo, España)

Abstract

Este artículo estudia la reforma tributaria de 1957 con una perspectiva novedosa, al utilizar las actas originales de la Comisión especial de reforma tributaria y Presupuestos para el bienio 1958-1959. Analiza, pues, su tramitación legislativa en las Cortes orgánicas franquistas, lo que posibilita extraer conclusiones sobre la formación de la política fiscal en la dictadura de Franco. Este enfoque permite constatar las dificultades para sacar adelante reformas tributarias sin tener en cuenta las preferencias corporativas e interesadas reveladas por los procuradores en Cortes, pese al reglamento restrictivo para su iniciativa política.En consecuencia, la reforma tributaria de 1957 respondió a la voluntad del Gobierno de racionalizar la política fiscal (reordenando los gastos y modificando los ingresos) e implementar, desde Hacienda, una política de estabilización, pero el producto final estuvo mediatizado por las demandas formuladas en la citada Comisión especial de las Cortes. KEY Classification-JEL: N4. H2. H3.

Suggested Citation

  • Francisco Comín & Rafael Vallejo Pousada, 2012. "La reforma tributaria de 1957 en las Cortes franquistas," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, vol. 8(03), pages 154-163.
    • Handle: RePEc:ahe:invest:v:08:y:2012:i:03:p:154-163
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    More about this item

    Keywords

    Reforma tributaria. Política fiscal. Franquismo.;

    JEL classification:

    • N4 - Economic History - - Government, War, Law, International Relations, and Regulation
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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