IDEAS home Printed from https://ideas.repec.org/a/cup/reveco/v29y2011i02p245-268_00.html
   My bibliography  Save this article

Political economy and tax reform in parliament: Spain's attempt to implement income tax in 1868-1869

Author

Listed:
  • San-Julián-Arrupe, Javier

Abstract

The influence of economic ideas in parliamentary debates has attracted increasing attention in the analysis of the institutionalisation of political economy in the liberal age in the Western world. Within this framework, this paper explores a particular case: the relevance of economic ideas and the role of economists in the debates that took place in the Spanish Parliament in 1869 following the bill issued by the Minister of Finance Figuerola to establish a tax on personal incomes. Economic ideas and parliamentarian economists played a significant role in the design of the income tax as a key tool to modernise Spain's tax system, and in the subsequent parliamentary discussions.

Suggested Citation

  • San-Julián-Arrupe, Javier, 2011. "Political economy and tax reform in parliament: Spain's attempt to implement income tax in 1868-1869," Revista de Historia Económica / Journal of Iberian and Latin American Economic History, Cambridge University Press, vol. 29(2), pages 245-268, March.
    • Handle: RePEc:cup:reveco:v:29:y:2011:i:02:p:245-268_00
    as

    Download full text from publisher

    File URL: https://www.cambridge.org/core/product/identifier/S0212610911000073/type/journal_article
    File Function: link to article abstract page
    Download Restriction: no
    ---><---

    More about this item

    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:cup:reveco:v:29:y:2011:i:02:p:245-268_00. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kirk Stebbing (email available below). General contact details of provider: https://www.cambridge.org/rhe .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.