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La reforma del impuesto de utensilios en la Mallorca de Carlos III: normativa, gestión, equidad

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  • Ana María Coll Coll

    (Universitat de les Illes Balears)

Abstract

El polémico impuesto de utensilios fue recaudado de forma irregular hasta el reinado de Carlos III, momento en el que se abrió un proceso de renovación que incluyó cambios normativos, nuevas fórmulas de recaudación y administración, la actualización de los vecindarios y un mayor diálogo entre los agentes del Estado y las autoridades locales. El curso de estos cambios estuvo además vinculado tanto a la inclusión del estamento eclesiástico entre los contribuyentes como a los constantes apelativos a la consecución de una mayor equidad fiscal, con algunos cambios que afectaron positivamente a parte de la población. Una serie de factores, sumado a la reforma, hicieron que las cantidades recaudadas fueran superiores a las de las décadas anteriores. KEY Classification-JEL: N43; N33; H2; H71

Suggested Citation

  • Ana María Coll Coll, 2022. "La reforma del impuesto de utensilios en la Mallorca de Carlos III: normativa, gestión, equidad," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, vol. 18(02), pages 79-89.
    • Handle: RePEc:ahe:invest:v:18:y:2022:i:02:p:79-89
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    More about this item

    Keywords

    Fiscalidad; Reformas; Siglo XVIII; Ejército;
    All these keywords.

    JEL classification:

    • N43 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: Pre-1913
    • N33 - Economic History - - Labor and Consumers, Demography, Education, Health, Welfare, Income, Wealth, Religion, and Philanthropy - - - Europe: Pre-1913
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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