This chapter aims to define the outlines of the long shadow cast by the Theórica over the three decades in question. It is divided into four sections. The first analyses Uztáriz’s core proposal for taxation, the second deals with tariffs and the customs system, and the third examines the controversial reception of both, particularly the former, among political economists and reformers of the day. The study concludes with some brief final remarks.
Taxes and Tariffs in the Fiscal Debate in Spain at the Time of Uztáriz’s Theórica (1724–1757) / Guasti, N.; Astigarraga, J.. - F283:(2025), pp. 115-136. [10.1007/978-3-031-75857-7_6]
Taxes and Tariffs in the Fiscal Debate in Spain at the Time of Uztáriz’s Theórica (1724–1757)
Guasti, N.
;
2025
Abstract
This chapter aims to define the outlines of the long shadow cast by the Theórica over the three decades in question. It is divided into four sections. The first analyses Uztáriz’s core proposal for taxation, the second deals with tariffs and the customs system, and the third examines the controversial reception of both, particularly the former, among political economists and reformers of the day. The study concludes with some brief final remarks.
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