Advanced Search
MyIDEAS: Login

Tapando grietas. Hacienda local y reforma tributaria en Extremadura (1750-1936)

Contents:

Author Info

  • Antonio Miguel Linares Luján

    ()
    (Universidad de Extremadura)

Registered author(s):

    Abstract

    Before liberal reform, rustic property was the main source of income of Extremadura’s local finance. Thanks to it, the town hall of this region defrayed the own expenses of municipal administration and part of the taxes which might be paid by means of neighbouring apportionment. The municipalisation of the apportionments did not imply equality in the fiscal discharge, but, at least, mitigated the Royal Finance’s pressure over the common run of population. The crusade which was started in Spain against the rustic municipal patrimony from the middle of the 18th century, concreted in the civil disentitlement since 1855, obliged to repair the accounts of Extremadura’s local finance by way of other financing methods more burdensome to the community. These methods, characterised by the extra load over the State duty from 1845, ended up by imposing a new budget structure of fiscal nature which, besides hindering the development of the services linked to local finance, reinforced the taxation discrimination of the most unfortunate layer of Extremadura’s society. KEY Classification-JEL: H71, H72, N93, N94

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.elsevierciencia.com/es/pdf/90097831/H300/
    Download Restriction: Online material can be downloaded freely, but a moving wall of three issues apply. The last three issues are only available for registered members of the Asociación Española de Historia Económica.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by Asociación Española de Historia Económica in its journal Investigaciones de Historia Económica (IHE) Journal of the Spanish Economic History Association.

    Volume (Year): 5 (2006)
    Issue (Month): ()
    Pages: 71-103

    as in new window
    Handle: RePEc:ahe:invest:v:5:y:2006:p:71-103

    Contact details of provider:
    Email:
    Web page: http://www.aehe.net
    More information through EDIRC

    Related research

    Keywords: Local finance; Rustic municipal; property; Liberal privatisation; Taxation reform; Extremadura; Modern and contemporary Spain;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ahe:invest:v:5:y:2006:p:71-103. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (José Antonio Miranda).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.