Reforma tributaria y fiscalidad sobre la agricultura y la propiedad en la España liberal, 1845-1900 /
"This Doctoral Tesis deals with the Spanish tax system and with the most important of itstaxes, the property tax, relating them to the historical phases of contemporary tax systems which, in the analyzed period (1845-1900), involve the introduction of the conventional Liberal public finance and...
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| OCLC: | 64400526 |
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| Language: | Spanish |
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1998.
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| Format: | Thesis Software Monograph Note that CRL will digitize material from the collection when copyright allows. |
| Summary: | "This Doctoral Tesis deals with the Spanish tax system and with the most important of itstaxes, the property tax, relating them to the historical phases of contemporary tax systems which, in the analyzed period (1845-1900), involve the introduction of the conventional Liberal public finance and the beginning of the so called transitional public finance in Spain. The Mon-Santillan tax reform and the tax system up to 1900 are explained, focusing on the difficulties for even slight reform, exploring the tensions that determined the share of tax burdens and the real effects of taxations. Regarding the property tax, the thesis studies its nature and its incidence on agriculture and property, both from microeconomic and macroeconomic perspectives. Tax practice is considered and the method of definition of taxable wealth, which are analyzed from the evolution of administrative statistics (the amillaramientos) and the specifics of catastro statistics." |
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| Physical Description: | CD-ROM. |
| Format: | System requirements: Adobe Acrobat Reader. |
| ISBN: | 8481216801 (obra completa) 8481217433 |
| Place of Publication: | Spain. |