IDEAS home Printed from https://ideas.repec.org/a/ahe/invest/v5y2006p71-103.html
   My bibliography  Save this article

Tapando grietas. Hacienda local y reforma tributaria en Extremadura (1750-1936)

Author

Listed:
  • Antonio Miguel Linares Luján

    () (Universidad de Extremadura)

Abstract

Before liberal reform, rustic property was the main source of income of Extremadura’s local finance. Thanks to it, the town hall of this region defrayed the own expenses of municipal administration and part of the taxes which might be paid by means of neighbouring apportionment. The municipalisation of the apportionments did not imply equality in the fiscal discharge, but, at least, mitigated the Royal Finance’s pressure over the common run of population. The crusade which was started in Spain against the rustic municipal patrimony from the middle of the 18th century, concreted in the civil disentitlement since 1855, obliged to repair the accounts of Extremadura’s local finance by way of other financing methods more burdensome to the community. These methods, characterised by the extra load over the State duty from 1845, ended up by imposing a new budget structure of fiscal nature which, besides hindering the development of the services linked to local finance, reinforced the taxation discrimination of the most unfortunate layer of Extremadura’s society. KEY Classification-JEL: H71, H72, N93, N94

Suggested Citation

  • Antonio Miguel Linares Luján, 2006. "Tapando grietas. Hacienda local y reforma tributaria en Extremadura (1750-1936)," Investigaciones de Historia Económica (IHE) Journal of the Spanish Economic History Association, Asociacion Espa–ola de Historia Economica, vol. 5, pages 71-103.
  • Handle: RePEc:ahe:invest:v:5:y:2006:p:71-103
    as

    Download full text from publisher

    File URL: http://www.elsevier.es/es-revista-investigaciones-historia-economica-economic-328-pdf-90097831-S300
    Download Restriction: Online material can be downloaded freely, but a moving wall of three issues apply. The last three issues are only available for registered members of the Asociacion Espa–ola de Historia Economica.

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Local finance; Rustic municipal; property; Liberal privatisation; Taxation reform; Extremadura; Modern and contemporary Spain;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • N93 - Economic History - - Regional and Urban History - - - Europe: Pre-1913
    • N94 - Economic History - - Regional and Urban History - - - Europe: 1913-

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahe:invest:v:5:y:2006:p:71-103. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (José Antonio Miranda). General contact details of provider: http://edirc.repec.org/data/aeheeea.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.