The Mechanics of the Alcabalas: Reform, Local Bargaining, and Dwindling Taxation in New Granada, 1750–1810

IF 0.1 4区 文学 0 LITERARY REVIEWS REVIEW-LITERATURE AND ARTS OF THE AMERICAS Pub Date : 2023-03-10 DOI:10.1017/tam.2022.98
J. Torres
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Abstract

Abstract This article studies the mechanics of sales taxes in the viceroyalty of New Granada (present-day Colombia, Ecuador, Panama, and western Venezuela) during the second half of the eighteenth century. Advocating a careful examination of the accounting, institutional, and fiscal practices of North Andean customs houses, it provides an extensive discussion on how tax records can be harnessed to study the scope and nature of Bourbon reforms and to measure trade flows. The article pursues three interrelated goals. First, it studies the impact of local negotiations and jurisdictional fragmentation on local rates and revenue collection, providing new insights into the concrete mechanisms of tax bargaining. Second, the study reinterprets data on the main North Andean entrepôts of trade to measure fiscal cycles, real tax pressure, and tax incidence. Proposing a new method for examining customs records, this research shows how fiscal concessions and economic cycles led to diminishing fiscal revenues. Finally, the research places the viceroyalty within the broader context of fiscal change in the Spanish Empire, arguing that the region collected fewer revenues not only because of its comparatively smaller economic activity but also because the combination of custom and reform yielded lower taxation rates and unique fiscal structures.
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Alcabalas的机制:改革,地方议价,以及新格拉纳达的税收减少,1750-1810
本文研究了18世纪下半叶新格拉纳达(今哥伦比亚、厄瓜多尔、巴拿马和委内瑞拉西部)总督辖区的销售税机制。该书主张仔细检查北安第斯海关的会计、制度和财政实践,并就如何利用税收记录来研究波旁王朝改革的范围和性质以及衡量贸易流量进行了广泛的讨论。这篇文章追求三个相互关联的目标。首先,它研究了地方谈判和管辖权碎片化对地方税率和税收征收的影响,为税收谈判的具体机制提供了新的见解。其次,该研究重新解释了主要的北安第斯山脉entrepôts贸易数据,以衡量财政周期、实际税收压力和税收发生率。这项研究提出了一种检查海关记录的新方法,展示了财政优惠和经济周期如何导致财政收入减少。最后,该研究将总督辖区置于西班牙帝国财政变化的更广泛背景下,认为该地区收入较少不仅是因为其相对较小的经济活动,还因为习俗和改革的结合产生了较低的税率和独特的财政结构。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
0.10
自引率
0.00%
发文量
22
期刊介绍: Founded in 1968, Review is the major forum in the United States for contemporary Latin American and Caribbean writing in English and English translation; it also covers Canadian writing and the visual and performing arts in the Americas. Review is published by Routledge. in association with the Americas Society, a national, not-for-profit institution that promotes understanding in the United States of the political, economic, and cultural issues that define and challenge the Americas today.
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