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]
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.
Volume (Year): 21 (2011)
Issue (Month): 1 (January-April)
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