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El fraude en el pago de la Contribución Industrial y de Comercio en España: el caso de los harineros, 1845-1907

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  • Javier Moreno Lázaro

    (Facultad de Ciencias Económicas y Empresariales, Universidad de Valladolid, Valle de Esgueva, 6, 47011, Valladolid, España)

Abstract

En este trabajo defiendo la hipótesis de que el fraude en el pago de los impuestos que gravaban a la industria y al comercio en España superó el 50por ciento y, lo que es peor, creció a lo largo de la segunda mitad del siglo. El fraude fue el resultado de la complejidad de los tributos, de la complicidad de las autoridades con los grandes contribuyentes y de la ausencia de una auténtica inspección. Pero sostengo que la tolerancia al fraude fue un instrumento de la política industrial. El Gobierno lo toleró con el fin de favorecer el desarrollo de algunos sectores. Para demostrar esta hipótesis he considerado lo sucedido en la fabricación de harinas, la dedicación productiva más extendida del país. KEY Classification-JEL: H25. N13. N23. N33

Suggested Citation

  • Javier Moreno Lázaro, 2019. "El fraude en el pago de la Contribución Industrial y de Comercio en España: el caso de los harineros, 1845-1907," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, vol. 15(03), pages 165-176.
    • Handle: RePEc:ahe:invest:v:15:y:2019:i:03:p:165-176
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    More about this item

    Keywords

    Fraude fiscal. Impuestos. Hacienda. Fabricación de harinas. Política industrial;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • N13 - Economic History - - Macroeconomics and Monetary Economics; Industrial Structure; Growth; Fluctuations - - - Europe: Pre-1913
    • N23 - Economic History - - Financial Markets and Institutions - - - Europe: Pre-1913
    • N33 - Economic History - - Labor and Consumers, Demography, Education, Health, Welfare, Income, Wealth, Religion, and Philanthropy - - - Europe: Pre-1913

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