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Measuring Income Inequality Using a Graduated Poll Tax: Spain, 1874–1943

Author

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  • Miguel Artola Blanco

    (UC3M - Universidad Carlos III de Madrid = University of Carlos III of Madrid)

  • Joana María Pujadas-Mora

    (Open University of Catalonia [Barcelona])

Abstract

Measuring income inequality in Spain from the long nineteenth century up to the emergence of modern household budgets is a daunting task, often requiring almost heroic assumptions given the scarcity and partial nature of the available sources. In this paper, we propose using a graduated poll tax levied from 1874 to 1943 on various proxies of personal income-such as salaries, direct tax payments, and rents-as a means of approximating the distribution of income. The results derived from the statistical summaries reveal levels and trends consistent with other sources, as well as a regional pattern of economic inequality largely shaped by economic development and local institutions. Moreover, the analysis of tax microdata from two case studies offers a wider array of opportunities for examining household income.

Suggested Citation

  • Miguel Artola Blanco & Joana María Pujadas-Mora, 2026. "Measuring Income Inequality Using a Graduated Poll Tax: Spain, 1874–1943," Working Papers halshs-05626523, HAL.
    • Handle: RePEc:hal:wpaper:halshs-05626523
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-05626523v1
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