Hacienda real y haciendas forales en el País Vasco (siglos XVI-XVIII)

Abstract

One of unique fiscal characteristics of the Basque Country during the Ancien Régime was the coexistence of a royal finance system and a parallel system for the Basque provinces, with geographical inequalities. The ordinary revenue collected by the monarchy varied from one area to another depending on the degree of exemption accorded to each of the provinces and their chronology. The taxes that fed the provincial coffers were also different. The purpose of this article is to analyse the structure and evolution of the royal and provincial finance systems and the economic and social repercussions on taxation.