IDEAS home Printed from https://ideas.repec.org/p/ahe/dtaehe/1102.html
   My bibliography  Save this paper

Economic ideas and redistributive policy in the Spanish parliament: the 1900 debate on fiscal progressivity

Author

Listed:
  • Javier San-Julián-Arrupe

    () (Universitat de Barcelona)

Abstract

This paper analyses the debate on the introduction of progressive rates in the inheritance tax, which took place in the Spanish Parliament in 1900. The article highlights the interest of this debate concerning two aspects: First, the parliamentary discussion itself, very controversial, showed an atypical alliance between conservatives and republicans supporting a very limited progressivity. In their view, this was just a tool to achieve real tax proportionality, and by no means should be a redistributive measure. Liberals' opposition feared the ultimate consequences of progressive taxes and refused its introduction in Spain, as it entailed serious hazard for property. Second, the wide use of economic ideas to support arguments in the debate make evident that the Members of Parliament taking part in the debate had a noteworthy degree of economic expertise. Therefore, parliamentary discussions were effectively contributing to the progress, expansion and institutionalization of political economy in contemporary Spain.

Suggested Citation

  • Javier San-Julián-Arrupe, 2011. "Economic ideas and redistributive policy in the Spanish parliament: the 1900 debate on fiscal progressivity," Documentos de Trabajo (DT-AEHE) 1102, Asociacion Espa–ola de Historia Economica.
  • Handle: RePEc:ahe:dtaehe:1102
    as

    Download full text from publisher

    File URL: http://www.aehe.es/wp-content/uploads/2015/04/dt-aehe-1102.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Cardoso, José Luís & Lains, Pedro, 2009. "Paying for the liberal state : the rise of public finance in nineteenth century Europe," IFCS - Working Papers in Economic History.WH wp09-03, Universidad Carlos III de Madrid. Instituto Figuerola.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    economy; parliament; public finance; progressivity.;

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
    • B12 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Classical (includes Adam Smith)
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • N43 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: Pre-1913

    NEP fields

    This paper has been announced in the following NEP Reports:

    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:dtaehe:1102. 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: (Estrella Trincado Aznar). 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.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with 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.