El fisco desde abajo: el impacto de las contribuciones directas sobre los patrimonios agrarios durante el siglo XIX

Abstract

The purpose of this paper is to provide a different perspective on the fiscal systems of the 19th century. The reconstruction of the impact of the taxation system during the final phase of the Ancien Régime and during the liberal era on agricultural estates will provide us with a greater appreciation of the taxation situation of the period. The overall picture is characterised by the extraordinary tax burden arising from wars during the period 1808-1840, the consolidation of a gentler taxation system during the following 30 years, the increased tax pressure that occurred during the democratic revolution – with its repercussions on agricultural holdings, which were soon faced with the challenge of international competition – and the relief provided by the implementation of the so-called provincial land register around 1890.