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

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  • 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.

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  • 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, Cambridge University Press, vol. 29(02), pages 245-268, September.
  • Handle: RePEc:cup:reveco:v:29:y:2011:i:02:p:245-268_00
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    1. Daron Acemoglu & Simon Johnson & James A. Robinson, 2001. "The Colonial Origins of Comparative Development: An Empirical Investigation," American Economic Review, American Economic Association, vol. 91(5), pages 1369-1401, December.
    2. María Teresa Ramírez Girlado & Irene Salazar, 2007. "Surgimiento de la educación en la República de Colombia, ¿En que Fallamos?," BORRADORES DE ECONOMIA 004023, BANCO DE LA REPÚBLICA.
    3. Roberto Luis Jaramillo & Adolfo Meisel Roca, 2009. "Más allá de la retórica de la reacción. Análisis económico de la desamortización en Colombia, 1861-1888," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 11(20), pages 45-81, January-J.
    4. Deininger, Klaus & Squire, Lyn, 1998. "New ways of looking at old issues: inequality and growth," Journal of Development Economics, Elsevier, vol. 57(2), pages 259-287.
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