Economic ideas and economists in the Parliament in the liberal age: The attempt to implement a tax on incomes in Spain in 1868-1869
AbstractThe presence of economic ideas in parliamentary debates is a field of study that has increasingly gained attention within the wider subject of the institutionalisation of political economy in the so called liberal age in Western world. Within this general framework, this paper focuses on a particular case: It studies the relevance of economic ideas and the role of economists in the debates which took place in the Spanish Parliament following the bill issued by the Minister of Finances Laureano Figuerola in order to establish a tax on personal incomes in 1868. The article attempts to show, first, that economic ideas played a significant role in the design and the subsequent discussions about the income tax, and that the presence and influence of economists in the Parliament at that time was remarkable. Secondly, that this was a serious attempt to modernise the structure of taxation in Spain after the liberal revolution of 1868, seeking to devise a fiscal system capable to foster economic development.
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Bibliographic InfoPaper provided by Universitat de Barcelona. Espai de Recerca en Economia in its series Working Papers in Economics with number 236.
Length: 0 pages
Date of creation: 2010
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Postal: Espai de Recerca en Economia, Facultat de CiÃ¨ncies EconÃ²miques. Tinent Coronel Valenzuela, Num 1-11 08034 Barcelona. Spain.
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Find related papers by JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- N43 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: Pre-1913
- 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
This paper has been announced in the following NEP Reports:
- NEP-ALL-2010-03-28 (All new papers)
- NEP-HIS-2010-03-28 (Business, Economic & Financial History)
- NEP-HPE-2010-03-28 (History & Philosophy of Economics)
- NEP-PBE-2010-03-28 (Public Economics)
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