Publication: Una tardía defensa de la reforma tributaria de 1785: las «Cartas económicas» de Ramón María Cañedo
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1997
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Editada en la Fundación Empresa Pública
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Durante los primeros años del siglo XIX son muchos los teóricos de relieve que defienden el sistema de contribuciones directas como el que más armoniza con el sistema de libertad a implantar, defensa más patente si cabe en los debates de las Cortes gaditanas. No obstante, un importante núcleo de autores niega la posibilidad de implantar un impuesto directo en sustitución del sistema de rentas vigente. Esta corriente crítica con la abolición se inicia con Vicente Alcalá Galiano, sigue su recorrido en los debates de Cortes y en las impugnaciones de Duaso, Pinilla y Plana al Decreto de 13 de septiembre de 1813, sobre Nuevo Plan de contribuciones públicas, y culmina con los escritos de Cañedo, en la década de 1820. Ramón María Cañedo apostará por un sistema impositivo con predominio de impuestos indirectos. Apoyándose teóricamente en Smith, intentará adecuar sus principios tributarios al sistema de rentas reformado en 1785. En su opinión, el impuesto indirecto es el que mejor se adapta a las condiciones sociales y materiales de la España de la época.
During the first years of XIX century, there were many outstandins authors who defended the direct tax system which fitted better with the new liberal Constitution. This position was even further reinforced in the "Cádiz Cortes". Nevertheless, some others important atthors denied the possibility of setting up the new system in order to replace the old one. The later position began with Vicente Alcalá Galiano, continued with the debates in the Cortes Cádiz and, later on, with the works of Duaso, Pinilla and Plana to critizise the Decreto (Baill) of September, 13, 1813 on the New Public Taxes and it finished with several works by Cañedo in the second decade of the century. Ramón M. Cañedo will defend a tax system based on indirect taxes. He will based his arguments on Adam Smith in order to fit his tax principles to the system wich was better adapted to the economic and social conditions in Spain.
During the first years of XIX century, there were many outstandins authors who defended the direct tax system which fitted better with the new liberal Constitution. This position was even further reinforced in the "Cádiz Cortes". Nevertheless, some others important atthors denied the possibility of setting up the new system in order to replace the old one. The later position began with Vicente Alcalá Galiano, continued with the debates in the Cortes Cádiz and, later on, with the works of Duaso, Pinilla and Plana to critizise the Decreto (Baill) of September, 13, 1813 on the New Public Taxes and it finished with several works by Cañedo in the second decade of the century. Ramón M. Cañedo will defend a tax system based on indirect taxes. He will based his arguments on Adam Smith in order to fit his tax principles to the system wich was better adapted to the economic and social conditions in Spain.
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Revista de Historia Económica Año XV Primavera-Verano 1997 n. 2 pp. 295--318