Publication: El fracaso del proyecto de ley de beneficios extraordinarios de Santiago Alba, en 1916: Una lectura política
Loading...
Identifiers
Publication date
1998
Defense date
Authors
Advisors
Tutors
Journal Title
Journal ISSN
Volume Title
Publisher
Marcial Pons : Centro de Estudios Constitucionales : Instituto Complutense de Estudios Constitucionales
Impact
Export
Abstract
Este artículo aborda dos aspectos importantes en la elaboración de las políticas fiscales durante la Restauración: la posición central del Parlamento en la toma de decisiones político-fiscales y las relaciones entre los partidos con representación parlamentaria y los grupos de presión. En 1916 el ministro de Hacienda Santiago Alba intentó incorporar al sistema tributario español un impuesto sobre los beneficios extraordinarios derivados, adoptado ya por la mayoría de los países beligerantes en la Primera Guerra Mundial y por algunos neutrales. El Proyecto de ley sucumbió en el Congreso de los Diputados debido a la obstrucción de un nutrido conjunto de diputados liderado por la Lliga Regionalista. Algunos historiadores han explicado la derrota del proyecto de Alba por la fuerza y la eficacia de los grupos de presión económicos y por la subordinación de los partidos políticos representados en el Parlamento a sus intereses. Este artículo discrepa de dicha tesis. Intenta demostrar que la actitud de la Lliga Regionalista vino determinada por razones estrictamente políticas. Su objetivo era debilitar el sistema político de la Restauración, considerado como una traba para el desarrollo de la autonomía catalana. En su lucha contra Alba, la Lliga recibió el apoyo de varios diputados que, sin el respaldo de sus partidos, actuaron en defensa de los intereses económicos afectados por el proyecto en sus distritos.
This article deals with two important matters of the making of fiscal policy during the Spanish Restoration: the central position of the Parliament in the making of fiscal policy, and the relations between the parliamentary parties and the pressure groups. In the year 1916, the Spanish Chancellor of the Exchequer, the liberal Santiago Alba, tried to incorporate the War Profits Tax to the Spanish tax system, adopted by the majority of the countries at the First World War and by some neutral countries. The bill failed in the Parliament because of the obstruction of a large group of MPs leaded by the Lliga Regionalista, a Catalonian nationalist party. It is said by some historians that the failure of Alba's bill was due to the strength and the efficiency of the pressure groups and by the subordination of the parliamentary parties of their interests. This article disagrees with this thesis. It tries to prove that the attitude of the Lliga Regionalista was instigated by strictly political reasons. Its objective was to weaken the political system of Spanish Restoration. The Lliga considered that this political system was an obstacle for the development of the Catalonian home rule. In its struggle against Santiago Alba, the Lliga was supported by several MPs. They fought the bill in defence of the predominant economic interests in their electoral districts, without the support of their parties.
This article deals with two important matters of the making of fiscal policy during the Spanish Restoration: the central position of the Parliament in the making of fiscal policy, and the relations between the parliamentary parties and the pressure groups. In the year 1916, the Spanish Chancellor of the Exchequer, the liberal Santiago Alba, tried to incorporate the War Profits Tax to the Spanish tax system, adopted by the majority of the countries at the First World War and by some neutral countries. The bill failed in the Parliament because of the obstruction of a large group of MPs leaded by the Lliga Regionalista, a Catalonian nationalist party. It is said by some historians that the failure of Alba's bill was due to the strength and the efficiency of the pressure groups and by the subordination of the parliamentary parties of their interests. This article disagrees with this thesis. It tries to prove that the attitude of the Lliga Regionalista was instigated by strictly political reasons. Its objective was to weaken the political system of Spanish Restoration. The Lliga considered that this political system was an obstacle for the development of the Catalonian home rule. In its struggle against Santiago Alba, the Lliga was supported by several MPs. They fought the bill in defence of the predominant economic interests in their electoral districts, without the support of their parties.
Description
Editada en la Fundación Empresa Pública
Keywords
Bibliographic citation
Revista de Historia Económica Año XVI primavera-verano 1998 n. 2 pp. 521--555