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La reforma tributaria de 1957 en las Cortes franquistas

  • Francisco Comín

    (Facultad de Ciencias Económicas y Empresariales, Universidad de Alcalá de Henares, Alcalá de Henares, España)

  • Rafael Vallejo Pousada

    (Facultad de Ciencias Económicas y Empresariales, Universidad de Vigo, Vigo, España)

Registered author(s):

    Este artículo estudia la reforma tributaria de 1957 con una perspectiva novedosa, al utilizar las actas originales de la Comisión especial de reforma tributaria y Presupuestos para el bienio 1958-1959. Analiza, pues, su tramitación legislativa en las Cortes orgánicas franquistas, lo que posibilita extraer conclusiones sobre la formación de la política fiscal en la dictadura de Franco. Este enfoque permite constatar las dificultades para sacar adelante reformas tributarias sin tener en cuenta las preferencias corporativas e interesadas reveladas por los procuradores en Cortes, pese al reglamento restrictivo para su iniciativa política.En consecuencia, la reforma tributaria de 1957 respondió a la voluntad del Gobierno de racionalizar la política fiscal (reordenando los gastos y modificando los ingresos) e implementar, desde Hacienda, una política de estabilización, pero el producto final estuvo mediatizado por las demandas formuladas en la citada Comisión especial de las Cortes. KEY Classification-JEL: N4. H2. H3.

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    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): 08 (2012)
    Issue (Month): 03 ()
    Pages: 154-163

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    Handle: RePEc:ahe:invest:v:08:y:2012:i:03:p:154-163
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