Fiscalité et revenu agraire en Espagne au xixe siècle (notice n° 665117)
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| fixed length control field | 04640cam a2200325 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121193835.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Vallejo Pousada, Rafael |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Fiscalité et revenu agraire en Espagne au xixe siècle |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2011.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 100 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméCe travail étudie la pression fiscale sur le revenu agraire en Espagne au cours du xixe siècle. Il évalue les effets de la réforme fiscale de 1845 afin de savoir si l’agriculture contribua plus avant ou après cette réforme qui établit en Espagne le système libéral ; il quantifie, chiffres à l’appui, la pression fiscale sur le secteur agraire qu’il compare à celle qui s’exerce sur l’industrie entre 1850 et 1900 pour conclure que le système fiscal libéral fut favorable à cette dernière. Il analyse aussi la pression fiscale sur le revenu agraire en utilisant les comptabilités de grands domaines ; cette perspective microéconomique permet de tirer trois conclusions : les revenus provenant de la propriété foncière furent soumis à une lourde charge fiscale à partir de 1865 ; la fiscalité fut un facteur d’érosion des revenus agraires durant le dernier tiers du xixe siècle ; enfin, la charge supportée par les grands propriétaires évolua dans le même sens que les impositions au niveau national, mais plus fortement. Ces résultats vont à l’encontre de la vision commune prétendant que la propriété immobilière et l’agriculture furent peu touchées par la réforme fiscale de 1845. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This paper focuses on the fiscal burden born by agrarian income in Spain throughout the xixth century. The impact of the 1845 tax reform is assessed, in order to establish whether the contribution of agriculture increased or decreased after this reform, which set up an economically liberal system in Spain. The fiscal burden on the agrarian sector is quantified, with detailed figures given, and compared to the corresponding burden born by the industrial sector from 1850 to 1900. The paper concludes that the liberal tax structure favored this latter sector. It provides also an analysis of the fiscal burden on agrarian income through the study of a series of accounts from large estates. This microeconomic perspective leads to three main conclusions. First, income from landed estates were subjected to a heavy tax burden from 1865 on. Second, the tax structure played a role in the downward trend in agricultural income throughout the last third of the xixth century. Last, the share of the burden taken up by large landowners evolved in the same general upward direction as the level of taxation nationwide, only more quickly. These results contradict the traditional image of a real-estate and agricultural sector only marginally affected by the reform of 1845. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | ResumenEste artículo estudia la presión fiscal sobre la renta agraria en España durante el siglo xix. Valora si la agricultura pagó más al fisco antes o después de la reforma tributaria de 1845, que implantó el sistema fiscal liberal ; cuantifica, con cifras agregadas, la presión tributaria sobre el sector agrario y estima cuánto pagó en relación a la industria entre 1850 y 1900, para concluir queel sistema fiscal liberal fue industrialista. Analiza asimismo la presión fiscal sobre la renta agraria utilizando contabilidades de grandes patrimonios; esta perspectiva microeconómica permite tres conclusiones:las rentas derivadas de la propiedad de la tierra estuvieron sometidas a una elevada carga fiscal desde 1865 ; la fiscalidad fue un factor de erosión de las rentas agrarias durante el último tercio del siglo xix ; y, el gravamen soportado por los grandes propietarios presenta unas líneas de evolución similares al que muestran las cifras macroeconómicas, pero el nivel es más elevado. Estos resultados ponen en cuestión la idea de que la propiedad inmueble y la agricultura soportaron pocos impuestos a partir de la reforma fiscal de 1845. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | régime libéral |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | revenus agraires |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | xixe siècle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscalité et agriculture |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pression fiscale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Espagne |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | xixth century |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Spain |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | liberal economic regime |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | agrarian income |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscal burden |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation and agriculture |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Histoire & Sociétés Rurales | 34 | 2 | 2011-03-01 | p. 109-147 | 1254-728X |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-histoire-et-societes-rurales-2010-2-page-109?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-histoire-et-societes-rurales-2010-2-page-109?lang=fr&redirect-ssocas=7080</a> |
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