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Más allá de Flores de Lemus. La literatura hacendística en españa en el primer tercio del siglo xx (1901-1936)

Author

Listed:
  • Juan Zabaleta

    (Universidad de Alicante)

Abstract

This working paper tries to analyse the Spanish literature on Public Finance published during the first Third of the 20th Century. A History of Economic Thought approach has been adopted. The lack of research on this topic compelled us to identify the different authors, works and debates. This has allowed us to draw the general outlines characterising the period. However, the main effort has been conducted to interpret the contribution of the most relevant authors. In this way, the paper contributes to complete the wide number of works available on Flores de Lemus, the most outstanding expert on Public Finance of the period. The paper calls for further research in order to evaluate the influence of these ideas on the Spanish System of Public Finance during the first Third of the 20th Century.

Suggested Citation

  • Juan Zabaleta, 2004. "Más allá de Flores de Lemus. La literatura hacendística en españa en el primer tercio del siglo xx (1901-1936)," Documentos de Trabajo (DT-AEHE) 0401, Asociación Española de Historia Económica.
    • Handle: RePEc:ahe:dtaehe:0401
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    More about this item

    Keywords

    History of Economic Thought; Public Finance; Taxation Theory; Fiscal Policy.;
    All these keywords.

    JEL classification:

    • B1 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925
    • B2 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925
    • B15 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Historical; Institutional; Evolutionary
    • H1 - Public Economics - - Structure and Scope of Government
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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