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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)


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.

Suggested Citation

  • Francisco Comín & Rafael Vallejo Pousada, 2012. "La reforma tributaria de 1957 en las Cortes franquistas," Investigaciones de Historia Económica (IHE) Journal of the Spanish Economic History Association, Asociacion Espa–ola de Historia Economica, vol. 8(03), pages 154-163.
  • Handle: RePEc:ahe:invest:v:08:y:2012:i:03:p:154-163

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    References listed on IDEAS

    1. Becker, Gary S, 1988. "Family Economics and Macro Behavior," American Economic Review, American Economic Association, vol. 78(1), pages 1-13, March.
    2. Samuel Bowles & Herbert Gintis, 2002. "The Inheritance of Inequality," Journal of Economic Perspectives, American Economic Association, vol. 16(3), pages 3-30, Summer.
    3. Solon, Gary, 1999. "Intergenerational mobility in the labor market," Handbook of Labor Economics,in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 29, pages 1761-1800 Elsevier.
    4. Clark, Gregory & Hamilton, Gillian, 2006. "Survival of the Richest: The Malthusian Mechanism in Pre-Industrial England," The Journal of Economic History, Cambridge University Press, vol. 66(03), pages 707-736, September.
    5. Gary S. Becker & Nigel Tomes, 1994. "Human Capital and the Rise and Fall of Families," NBER Chapters,in: Human Capital: A Theoretical and Empirical Analysis with Special Reference to Education (3rd Edition), pages 257-298 National Bureau of Economic Research, Inc.
    6. E.A. Wasson, 1998. "The Penetration of New Wealth into the English Governing Class from the Middle Ages to the First World War," Economic History Review, Economic History Society, vol. 51(1), pages 25-48, February.
    7. Clark, Gregory, 2008. "In defense of the Malthusian interpretation of history," European Review of Economic History, Cambridge University Press, vol. 12(02), pages 175-199, August.
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    More about this item


    Reforma tributaria. Política fiscal. Franquismo.;

    JEL classification:

    • N4 - Economic History - - Government, War, Law, International Relations, and Regulation
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents


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