América Latina en la historia económica
versión On-line ISSN 2007-3496versión impresa ISSN 1405-2253
AMADORI, Arrigo. Fiscalidad y consenso en el Virreinato de Perú, 1620-1650. Am. Lat. Hist. Econ [online]. 2012, vol.19, n.2, pp.7-45. ISSN 2007-3496.
This article looks into the increasing fiscal demands placed on the Viceroyalty of Peru between 1621 and 1643. The aim is to demonstrate through an analysis of the books of the Treasury of Lima, that although advances in central power resulted in a short-term increase in income and official remittances from El Callao to Seville, the rise actually reflected a only a transitory phenomenon that temporarily disguised the fiscal crisis affecting Peru during part of the XVII century. Within this context, the aim is to reveal that the rising revenues of the Treasury of Lima and the remittances to Castile depended heavily on the acquiescence of the local power groups, especially with respect to the new economic burdens introduced between 1627 and 1641 and the viceroys' management of expenditures.
Palabras llave : tax administration; consensus; tariff negotiations; elite; viceroyalty.