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Uma substituição luminosa: tributação e reforma do Antigo Regime português em D. Rodrigo de Souza Coutinho ao final do século XVIII [A luminous substitution: taxation and reform of the Old portuguese Regime in D. Rodrigo de Souza Coutinho at the end of the 18th century]

Author

Listed:
  • Bruno Aidar

    (USP)

Abstract

Fiscal issues were central in the Portuguese enlightened reform at the end of the Eighteenth century, especially after revolutions in Western Europe and America that were triggered by tax conflicts. The writings of the Portuguese statesman D. Rodrigo de Souza Coutinho (1755-1812) show a great number of new ideas about taxation, which also helped to create new ways to le-gitimate the Crown’s fiscal extraction of the economic surplus from Portuguese and American vassals. The article defends the position that under the influence of new economic currents (Smith and the Physiocrats’ liberalism) and new absolutist government practices (the enlight-ened administration in Piedmont-Sardinia and Austrian Lombardy), these fiscal ideas were adapted and transformed, not just copied, to fit the Luso-Brazilian imperial framework.

Suggested Citation

  • Bruno Aidar, 2011. "Uma substituição luminosa: tributação e reforma do Antigo Regime português em D. Rodrigo de Souza Coutinho ao final do século XVIII [A luminous substitution: taxation and reform of the Old portuguese ," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), vol. 21(1), pages 137-156, January-A.
  • Handle: RePEc:nov:artigo:v:21:y:2011:i:1:p:137-156
    as

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    References listed on IDEAS

    as
    1. Obstfeld, Maurice, 1986. "Rational and Self-fulfilling Balance-of-Payments Crises," American Economic Review, American Economic Association, vol. 76(1), pages 72-81, March.
    2. Carmen M. Reinhart & Graciela L. Kaminsky, 1999. "The Twin Crises: The Causes of Banking and Balance-of-Payments Problems," American Economic Review, American Economic Association, pages 473-500.
    3. Krugman, Paul, 1979. "A Model of Balance-of-Payments Crises," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 11(3), pages 311-325, August.
    4. Gabriel Palma, 2000. "The Magical Realism of Brazilian Economics: How to Create a Financial Crisis by Trying to Avoid One," SCEPA working paper series. SCEPA's main areas of research are macroeconomic policy, inequality and poverty, and globalization. 2000-16, Schwartz Center for Economic Policy Analysis (SCEPA), The New School.
    5. Feldstein, Martin & Horioka, Charles, 1980. "Domestic Saving and International Capital Flows," Economic Journal, Royal Economic Society, vol. 90(358), pages 314-329, June.
    6. Flood, Robert P. & Garber, Peter M., 1984. "Collapsing exchange-rate regimes : Some linear examples," Journal of International Economics, Elsevier, vol. 17(1-2), pages 1-13, August.
    7. Maurice Obstfeld, 1994. "The Logic of Currency Crises," NBER Working Papers 4640, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    fiscality; D. Rodrigo de Souza Coutinho; enlightened reform; Portugal; 18th century;

    JEL classification:

    • B12 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Classical (includes Adam Smith)
    • B31 - Schools of Economic Thought and Methodology - - History of Economic Thought: Individuals - - - Individuals
    • N43 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: Pre-1913

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