América Latina en la historia económica
On-line version ISSN 2007-3496
SANCHEZ SANTIRO, Ernest. La irrupción del liberalismo fiscal en Nueva España: la contribución directa general y extraordinaria (1813-1815). Am. Lat. Hist. Econ [online]. 2012, vol.19, n.1, pp. 9-35. ISSN 2007-3496.
The article discusses the introduction of a general and extraordinary direct tax in New Spain in 1813 as a demonstration of one of the many initiatives taken by the colonial regime in order to obtain resources to fight the insurgency. The paper shows the origins, evolution and subsequent failure of a tax reform that represented the advent of income tax under modern standards, in the context the transition from the Ancient Regime to Liberalism.
Keywords : Taxation; New Spain; direct taxes; Independence War.