Publication: Reforma y contrarreforma tributaria 1845-1852
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2001
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Marcial Pons : Centro de Estudios Constitucionales : Fundación Fomento de la Historia Económica
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Abstract
Este artículo sostiene dos hipótesis novedosas. La primera es que el programa
fiscal del gobierno en 1845 experimentó una deriva conservadora a
su paso por las Cortes. La segunda es que la reforma tributaria de 1845 fue
seguida de una contrarreforma, materializada entre 1846 y 1852. La alteración
de las previsiones del gobierno y esta contrarreforma cambiaron la naturaleza
del sistema fiscal propuesto y del aprobado por las Cortes, así como el modelo
de crecimiento económico y de distribución de la carga fiscal implícito en
el mismo. La contrarreforma garantizó la viabilidad del sistema fiscal, pero
éste se separó del ideal tributario de los reformadores de 1845.
This paper presents two new hypothesis. Firsth, that the fiscal programme of the govemment in 1845 experienced a conservative modifícation in the parliamentary process. Second, that the tax reform of 1845 was followed by a counter-reform, which took place between 1846 and 1852. The changes in the govemment's plans and such a counter-reform modified the nature of the proposed tax system and of that approved by the Parliament, and also of its implicit model of economic growth and distribution of tax burden. The counter-reform guaranteed the feasibility of the tax system, but this moved away from the fiscal ideais of 1845 reformers.
This paper presents two new hypothesis. Firsth, that the fiscal programme of the govemment in 1845 experienced a conservative modifícation in the parliamentary process. Second, that the tax reform of 1845 was followed by a counter-reform, which took place between 1846 and 1852. The changes in the govemment's plans and such a counter-reform modified the nature of the proposed tax system and of that approved by the Parliament, and also of its implicit model of economic growth and distribution of tax burden. The counter-reform guaranteed the feasibility of the tax system, but this moved away from the fiscal ideais of 1845 reformers.
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Revista de Historia Económica Año XIX invierno 2001 n. 1 pp. 53--80