Economic ideas and redistributive policy in the Spanish parliament: the 1900 debate on fiscal progressivity
AbstractThis paper analyses the debate on the introduction of progressive rates in the inheritance tax, which took place in the Spanish Parliament in 1900. The article highlights the interest of this debate concerning two aspects: First, the parliamentary discussion itself, very controversial, showed an atypical alliance between conservatives and republicans supporting a very limited progressivity. In their view, this was just a tool to achieve real tax proportionality, and by no means should be a redistributive measure. Liberals' opposition feared the ultimate consequences of progressive taxes and refused its introduction in Spain, as it entailed serious hazard for property. Second, the wide use of economic ideas to support arguments in the debate make evident that the Members of Parliament taking part in the debate had a noteworthy degree of economic expertise. Therefore, parliamentary discussions were effectively contributing to the progress, expansion and institutionalization of political economy in contemporary Spain.
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Bibliographic InfoPaper provided by Asociación Española de Historia Económica in its series Documentos de Trabajo (DT-AEHE) with number 1102.
Date of creation: Feb 2011
Date of revision:
economy; parliament; public finance; progressivity.;
Find related papers by JEL classification:
- A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
- B12 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Classical (includes Adam Smith)
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- N43 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: Pre-1913
This paper has been announced in the following NEP Reports:
- NEP-ALL-2011-02-19 (All new papers)
- NEP-CIS-2011-02-19 (Confederation of Independent States)
- NEP-HIS-2011-02-19 (Business, Economic & Financial History)
- NEP-HME-2011-02-19 (Heterodox Microeconomics)
- NEP-PBE-2011-02-19 (Public Economics)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Jose Luis Cardoso & Pedro Lains, 2009. "Paying for the liberal state: the rise of public finance in nineteenth century Europe," Working Papers in Economic History wp09-03, Universidad Carlos III, Departamento de Historia Económica e Instituciones.
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