Pub Date : 2015-12-30DOI: 10.4000/HISTOIREMESURE.5261
Rafael Torres Sánchez
Studies of the public management of taxation and finance matters have tended to focus on legislation and the political structure. There would nonetheless seem to be a glaring difference between state intentions and actual practice. Our objective here is to assess the gap between political rhetoric and actual policy enforcement. Looking at a specific tax hike in the second half of the eighteenth century in Spain, we examine the arguments used and facts hushed up to justify the change, investigate how the political regime might constrain these arguments and, finally, how the information given on the whole process was manipulated to woo over the taxpayers. We argue that legislation was by no means synonymous with actual enforcement of policies precisely because it had to be communicated to society.
{"title":"Absolutism and Fiscal Transparency in Eighteenth-Century Spain","authors":"Rafael Torres Sánchez","doi":"10.4000/HISTOIREMESURE.5261","DOIUrl":"https://doi.org/10.4000/HISTOIREMESURE.5261","url":null,"abstract":"Studies of the public management of taxation and finance matters have tended to focus on legislation and the political structure. There would nonetheless seem to be a glaring difference between state intentions and actual practice. Our objective here is to assess the gap between political rhetoric and actual policy enforcement. Looking at a specific tax hike in the second half of the eighteenth century in Spain, we examine the arguments used and facts hushed up to justify the change, investigate how the political regime might constrain these arguments and, finally, how the information given on the whole process was manipulated to woo over the taxpayers. We argue that legislation was by no means synonymous with actual enforcement of policies precisely because it had to be communicated to society.","PeriodicalId":39718,"journal":{"name":"Histoire et Mesure","volume":"1 1","pages":"189-214"},"PeriodicalIF":0.0,"publicationDate":"2015-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70237085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-12-30DOI: 10.4000/HISTOIREMESURE.5203
Joel Felix
Paradoxically, it is at a time when transparency is hailed as a key to good governance and economic efficiency, and when national states and transnational agencies are implementing new laws to allow citizens broader access to information, that a series of crises and scandals, sometimes revealed by whistle-blowers, have revealed the extent to which use of the concept can be problematic and, perhaps, even fraught. Before the global financial crisis of 2008, academic literature had already start...
{"title":"Paths to Fiscal Transparency: Control, Knowledge and Communication in Early-Modern Polities","authors":"Joel Felix","doi":"10.4000/HISTOIREMESURE.5203","DOIUrl":"https://doi.org/10.4000/HISTOIREMESURE.5203","url":null,"abstract":"Paradoxically, it is at a time when transparency is hailed as a key to good governance and economic efficiency, and when national states and transnational agencies are implementing new laws to allow citizens broader access to information, that a series of crises and scandals, sometimes revealed by whistle-blowers, have revealed the extent to which use of the concept can be problematic and, perhaps, even fraught. Before the global financial crisis of 2008, academic literature had already start...","PeriodicalId":39718,"journal":{"name":"Histoire et Mesure","volume":"1 1","pages":"3-22"},"PeriodicalIF":0.0,"publicationDate":"2015-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70236279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-12-30DOI: 10.4000/HISTOIREMESURE.5216
Patrik Winton
This article explores developments of secrecy and transparency in relation to fiscal affairs in 18th century Sweden. During the 1750s the government mostly relied on subsidies and loans from the Bank of Sweden to finance deficits and major projects. This system supported the ruling oligarchy and the secrecy that surrounded its financial operations. The system was changed following the Seven Years’ War when the subsidies stopped arriving and the falling value of the Swedish currency forced limitations on the issuance of bank liquidity. Instead external borrowing, in Amsterdam and Genoa, and internal borrowing expanded. This change went hand in hand with increasing openness concerning fiscal affairs and more critical public discussions about the use of resources. However, the inability to find compromises led to the royal coup in 1772, which in turn resulted in a strengthening of royal power and a stop to open discussions about key fiscal affairs. The period ended with a return to greater economic stability, but it also entailed a return to the secrecy of the 1740s and 1750s.
{"title":"Parliamentary Control, Public Discussions andRoyal Autonomy: Sweden, 1750-1780","authors":"Patrik Winton","doi":"10.4000/HISTOIREMESURE.5216","DOIUrl":"https://doi.org/10.4000/HISTOIREMESURE.5216","url":null,"abstract":"This article explores developments of secrecy and transparency in relation to fiscal affairs in 18th century Sweden. During the 1750s the government mostly relied on subsidies and loans from the Bank of Sweden to finance deficits and major projects. This system supported the ruling oligarchy and the secrecy that surrounded its financial operations. The system was changed following the Seven Years’ War when the subsidies stopped arriving and the falling value of the Swedish currency forced limitations on the issuance of bank liquidity. Instead external borrowing, in Amsterdam and Genoa, and internal borrowing expanded. This change went hand in hand with increasing openness concerning fiscal affairs and more critical public discussions about the use of resources. However, the inability to find compromises led to the royal coup in 1772, which in turn resulted in a strengthening of royal power and a stop to open discussions about key fiscal affairs. The period ended with a return to greater economic stability, but it also entailed a return to the secrecy of the 1740s and 1750s.","PeriodicalId":39718,"journal":{"name":"Histoire et Mesure","volume":"1 1","pages":"51-78"},"PeriodicalIF":0.0,"publicationDate":"2015-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70236329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-12-30DOI: 10.4000/HISTOIREMESURE.5249
Anne L. Murphy
This article explores the impact of the reforming zeal that emerged during the 1780s on British public finances, in particular, the Bank of England. Although a private company and, therefore, exempt from examination by a Parliament-appointed Commission for Examining the Public Accounts, the Bank did establish its own investigation. Charged with examining all aspects of the Bank’s business, three of the institution’s directors spent a year interviewing staff and observing practice. Their recommendations for reform were limited but the system of inspection once started was not halted. The result was tighter internal controls and maintenance of the efficiency for which the Bank was already justly feted.
{"title":"Inspection and Efficiency at the Eighteenth-Century Bank of England","authors":"Anne L. Murphy","doi":"10.4000/HISTOIREMESURE.5249","DOIUrl":"https://doi.org/10.4000/HISTOIREMESURE.5249","url":null,"abstract":"This article explores the impact of the reforming zeal that emerged during the 1780s on British public finances, in particular, the Bank of England. Although a private company and, therefore, exempt from examination by a Parliament-appointed Commission for Examining the Public Accounts, the Bank did establish its own investigation. Charged with examining all aspects of the Bank’s business, three of the institution’s directors spent a year interviewing staff and observing practice. Their recommendations for reform were limited but the system of inspection once started was not halted. The result was tighter internal controls and maintenance of the efficiency for which the Bank was already justly feted.","PeriodicalId":39718,"journal":{"name":"Histoire et Mesure","volume":"544 1","pages":"147-170"},"PeriodicalIF":0.0,"publicationDate":"2015-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70237015","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-12-16DOI: 10.4000/HISTOIREMESURE.5178
Larissa Zakharova
Cet article explore comment les economistes et les ingenieurs s’emploient a mesurer l’efficacite des structures de communications sovietiques au cours du premier plan quinquennal. Il montre que la quete de rationalite dans le secteur des communications a stimule une pensee economique fondee sur les mecanismes du marche et revele les incidences de ces reflexions economiques sur le developpement des reseaux postaux, telephoniques et telegraphiques. La recherche de rentabilite a partir de la mesure de la demande solvable et des tarifs ajustes aux prix de revient des services s’est toutefois heurtee au projet de societe egalitaire visant a garantir, dans le domaine des communications, un acces aux services sans condition de ressources. Par l’analyse du rapport au chiffre, c’est ainsi le lien entre statistique, politique et planification qui est examine.
{"title":"Concevoir l’efficacité des communications en Union soviétique, fin des années 1920-début des années 1930","authors":"Larissa Zakharova","doi":"10.4000/HISTOIREMESURE.5178","DOIUrl":"https://doi.org/10.4000/HISTOIREMESURE.5178","url":null,"abstract":"Cet article explore comment les economistes et les ingenieurs s’emploient a mesurer l’efficacite des structures de communications sovietiques au cours du premier plan quinquennal. Il montre que la quete de rationalite dans le secteur des communications a stimule une pensee economique fondee sur les mecanismes du marche et revele les incidences de ces reflexions economiques sur le developpement des reseaux postaux, telephoniques et telegraphiques. La recherche de rentabilite a partir de la mesure de la demande solvable et des tarifs ajustes aux prix de revient des services s’est toutefois heurtee au projet de societe egalitaire visant a garantir, dans le domaine des communications, un acces aux services sans condition de ressources. Par l’analyse du rapport au chiffre, c’est ainsi le lien entre statistique, politique et planification qui est examine.","PeriodicalId":39718,"journal":{"name":"Histoire et Mesure","volume":"30 1","pages":"69-102"},"PeriodicalIF":0.0,"publicationDate":"2015-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70236219","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-12-16DOI: 10.4000/HISTOIREMESURE.5135
Alessandro Stanziani
Depuis que l’economie des institutions a pris son essor au tournant des annees 1960-1970, cette approche particuliere a rencontre un tres large succes non seulement en economie, mais aussi en histoire economique et sociale, voire en sociologie et en management. Suivant cette demarche, ce sont les institutions – institutions publiques, entreprises, etc. – plutot que les marches impersonnels, qui sont mises au cœur de l’analyse. Il a ainsi ete possible de regarder d’un œil nouveau non seulement...
{"title":"Comment mesurer l’efficacité des institutions ?","authors":"Alessandro Stanziani","doi":"10.4000/HISTOIREMESURE.5135","DOIUrl":"https://doi.org/10.4000/HISTOIREMESURE.5135","url":null,"abstract":"Depuis que l’economie des institutions a pris son essor au tournant des annees 1960-1970, cette approche particuliere a rencontre un tres large succes non seulement en economie, mais aussi en histoire economique et sociale, voire en sociologie et en management. Suivant cette demarche, ce sont les institutions – institutions publiques, entreprises, etc. – plutot que les marches impersonnels, qui sont mises au cœur de l’analyse. Il a ainsi ete possible de regarder d’un œil nouveau non seulement...","PeriodicalId":39718,"journal":{"name":"Histoire et Mesure","volume":"1 1","pages":"3-24"},"PeriodicalIF":0.0,"publicationDate":"2015-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70236345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-12-16DOI: 10.4000/HISTOIREMESURE.5139
Julien Caranton
Au milieu du xixe siecle, une partie de l’elite politique et economique francaise, inspiree par le modele anglais des friendly societies, encourage les mutualistes a adopter une organisation « scientifique et rationnelle ». La prise en charge des « vieux travailleurs » amene les mutualistes grenoblois a tenter d’approcher le juste cout de la prevoyance sociale. Ce phenomene induit une complexification du savoir-faire mutualiste qui se traduit par l’integration partielle des techniques actuarielles dans certaines societes. Mais au cours des deux dernieres decennies du siecle, ces ambitions se heurtent a des obstacles conjoncturels et structurels difficilement contournables.
{"title":"Mesurer le coût de la prévoyance sociale","authors":"Julien Caranton","doi":"10.4000/HISTOIREMESURE.5139","DOIUrl":"https://doi.org/10.4000/HISTOIREMESURE.5139","url":null,"abstract":"Au milieu du xixe siecle, une partie de l’elite politique et economique francaise, inspiree par le modele anglais des friendly societies, encourage les mutualistes a adopter une organisation « scientifique et rationnelle ». La prise en charge des « vieux travailleurs » amene les mutualistes grenoblois a tenter d’approcher le juste cout de la prevoyance sociale. Ce phenomene induit une complexification du savoir-faire mutualiste qui se traduit par l’integration partielle des techniques actuarielles dans certaines societes. Mais au cours des deux dernieres decennies du siecle, ces ambitions se heurtent a des obstacles conjoncturels et structurels difficilement contournables.","PeriodicalId":39718,"journal":{"name":"Histoire et Mesure","volume":"1 1","pages":"165-200"},"PeriodicalIF":0.0,"publicationDate":"2015-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70236465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-06-30DOI: 10.4000/HISTOIREMESURE.5189
D. Cogneau, Yannick Dupraz
Cet article effectue une revue selective de travaux recents d’economistes etudiant l’impact des institutions historiques sur le developpement economique en Afrique. Nous discutons d’abord quelques questions conceptuelles impliquees par la mesure des institutions, puis presentons les donnees rassemblees par l’anthropologue G. P. Murdock et leurs principales critiques. Plusieurs travaux mobilisent a nouveau ces donnees pour montrer que certaines institutions « ethniques » precoloniales constituent des determinants fondamentaux des differences de developpement contemporaines. Nous commentons ces travaux puis les comparons avec d’autres qui relativisent plutot les differences institutionnelles heritees de la periode coloniale. Nous defendons en conclusion que des comparaisons d’etudes de cas sont plus fructueuses que des etudes transversales reposant sur des variations mal controlees.
{"title":"Institutions historiques et développement économique en Afrique","authors":"D. Cogneau, Yannick Dupraz","doi":"10.4000/HISTOIREMESURE.5189","DOIUrl":"https://doi.org/10.4000/HISTOIREMESURE.5189","url":null,"abstract":"Cet article effectue une revue selective de travaux recents d’economistes etudiant l’impact des institutions historiques sur le developpement economique en Afrique. Nous discutons d’abord quelques questions conceptuelles impliquees par la mesure des institutions, puis presentons les donnees rassemblees par l’anthropologue G. P. Murdock et leurs principales critiques. Plusieurs travaux mobilisent a nouveau ces donnees pour montrer que certaines institutions « ethniques » precoloniales constituent des determinants fondamentaux des differences de developpement contemporaines. Nous commentons ces travaux puis les comparons avec d’autres qui relativisent plutot les differences institutionnelles heritees de la periode coloniale. Nous defendons en conclusion que des comparaisons d’etudes de cas sont plus fructueuses que des etudes transversales reposant sur des variations mal controlees.","PeriodicalId":39718,"journal":{"name":"Histoire et Mesure","volume":"23 1","pages":"103-134"},"PeriodicalIF":0.0,"publicationDate":"2015-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70236260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-06-30DOI: 10.4000/HISTOIREMESURE.5199
Sébastien Lechevalier
« Les recherches qui identifient les reformes institutionnelles souhaitables du point de vue de l’efficacite economique placent le debat a un niveau different de celui sur lequel se jouent les mutations concretes des systemes capitalistes. » (B. Amable & S. Palombarini, 2005) « The core argument is that labour market institutions, and especially capital-labour relations, play a determining role in shaping modes of development. (…) If for example, economic growth after the Second World War has...
他说:“我们的研究是一致的，我们的改革是制度的，我们的价值是效率的，我们的经济是效率的，我们的辩论是新的，我们的社会是平等的，我们的制度是具体的，我们的制度是资本主义的。”(B. Amable & S. Palombarini, 2005)“核心论点是劳动力市场制度，尤其是劳资关系，在塑造发展模式方面起着决定性作用。”例如，第二次世界大战后的经济增长使……
{"title":"Des relations entre institutions et performances économiques : Quelques remarques critiques et une proposition","authors":"Sébastien Lechevalier","doi":"10.4000/HISTOIREMESURE.5199","DOIUrl":"https://doi.org/10.4000/HISTOIREMESURE.5199","url":null,"abstract":"« Les recherches qui identifient les reformes institutionnelles souhaitables du point de vue de l’efficacite economique placent le debat a un niveau different de celui sur lequel se jouent les mutations concretes des systemes capitalistes. » (B. Amable & S. Palombarini, 2005) « The core argument is that labour market institutions, and especially capital-labour relations, play a determining role in shaping modes of development. (…) If for example, economic growth after the Second World War has...","PeriodicalId":39718,"journal":{"name":"Histoire et Mesure","volume":"30 1","pages":"135-162"},"PeriodicalIF":0.0,"publicationDate":"2015-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70236270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2015-06-30DOI: 10.4000/histoiremesure.5150
J. Carmona
L’objectif de ce livre est d’operer une critique des theories institutionnalistes, tout particulierement le modele defini par Douglass North (1973, 1989), qui met l’accent sur l’importance des institutions pour le developpement economique ou le retard de l’agriculture. La disparition de l’ancien systeme d’acces a la terre et l’apparition de droits de propriete « parfaits » assortis d’institutions complementaires auraient ete les conditions necessaires pour l’essor d’un marche foncier libre et...
{"title":"Gérard Béaur, Phillip Schofield, Jean-Michel Chevet & María Teresa Pérez Picazo (dir.), Property Rights, Land Markets, and Economic Growth in the European Countryside (Thirteenth-Twentieth Centuries). Turnhout, Brepols, 2013, 535 p.","authors":"J. Carmona","doi":"10.4000/histoiremesure.5150","DOIUrl":"https://doi.org/10.4000/histoiremesure.5150","url":null,"abstract":"L’objectif de ce livre est d’operer une critique des theories institutionnalistes, tout particulierement le modele defini par Douglass North (1973, 1989), qui met l’accent sur l’importance des institutions pour le developpement economique ou le retard de l’agriculture. La disparition de l’ancien systeme d’acces a la terre et l’apparition de droits de propriete « parfaits » assortis d’institutions complementaires auraient ete les conditions necessaires pour l’essor d’un marche foncier libre et...","PeriodicalId":39718,"journal":{"name":"Histoire et Mesure","volume":"1 1","pages":"201-204"},"PeriodicalIF":0.0,"publicationDate":"2015-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"70236512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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