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. (PALGRAVE STUDIES IN THE HISTORY OF ECONOMIC THOUGHT). - In: Gerónimo de Uztáriz and his Economic Work. New Politics and the Origins of the Science of Commerce in 18th Century Europe / [a cura di] Jesús Astigarraga and Niccolò Guasti. - Cham : Palgrave Macmillan - Springer Nature, 2025. - ISBN 978-3-031-75856-0. - 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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