IDEAS home Printed from https://ideas.repec.org/p/bar/bedcje/2010236.html
   My bibliography  Save this paper

Economic ideas and economists in the Parliament in the liberal age: The attempt to implement a tax on incomes in Spain in 1868-1869

Author

Listed:
  • Javier San Julian Arrupe

    (Universitat de Barcelona)

Abstract

The presence of economic ideas in parliamentary debates is a field of study that has increasingly gained attention within the wider subject of the institutionalisation of political economy in the so called liberal age in Western world. Within this general framework, this paper focuses on a particular case: It studies the relevance of economic ideas and the role of economists in the debates which took place in the Spanish Parliament following the bill issued by the Minister of Finances Laureano Figuerola in order to establish a tax on personal incomes in 1868. The article attempts to show, first, that economic ideas played a significant role in the design and the subsequent discussions about the income tax, and that the presence and influence of economists in the Parliament at that time was remarkable. Secondly, that this was a serious attempt to modernise the structure of taxation in Spain after the liberal revolution of 1868, seeking to devise a fiscal system capable to foster economic development.

Suggested Citation

  • Javier San Julian Arrupe, 2010. "Economic ideas and economists in the Parliament in the liberal age: The attempt to implement a tax on incomes in Spain in 1868-1869," Working Papers in Economics 236, Universitat de Barcelona. Espai de Recerca en Economia.
  • Handle: RePEc:bar:bedcje:2010236
    as

    Download full text from publisher

    File URL: http://www.ere.ub.es/dtreball/E10236.rdf/at_download/file
    Download Restriction: no

    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • N43 - Economic History - - Government, War, Law, International Relations, and Regulation - - - Europe: Pre-1913
    • 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

    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:bar:bedcje:2010236. 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: (Espai de Recerca en Economia). General contact details of provider: http://edirc.repec.org/data/feubaes.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.

    We have no 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.

    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.