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  • 标题:Contribución de guerra y negociaciones: la política fiscal del virrey La Serna en Lima (1821)
  • 作者:Dionisio de Haro Romero ; Alfredo Moreno Cebrián
  • 期刊名称:Anuario de Estudios Americanos
  • 印刷版ISSN:1988-4273
  • 出版年度:2018
  • 卷号:75
  • 期号:1
  • 页码:269-294
  • DOI:10.3989/aeamer.2018.1.10
  • 语种:Spanish
  • 出版社:Consejo Superior de Investigaciones Científicas
  • 摘要:The article analyzes the reception in Peru of the fiscal ideas reflected in the liberal Constitution of Cadiz by viceroy La Serna’s political-military government. The essay aims to discuss the case in which this is exemplified: the production of the census of the city of Lima in order to introduce and apply an extraordinary war contribution, the amount of which was to be distributed proportionally to the economic capacity of the taxpayers, and not by means of distributions subject to corporations and guilds. The lack of agreement between the Constitutional City Council and the viceroy condemned the negotiations to failure and consolidated the government’s decision to seek new resources with which to support the war effort.
  • 其他摘要:The article analyzes the reception in Peru of the fiscal ideas reflected in the liberal Constitution of Cadiz by viceroy La Serna’s political-military government. The essay aims to discuss the case in which this is exemplified: the production of the census of the city of Lima in order to introduce and apply an extraordinary war contribution, the amount of which was to be distributed proportionally to the economic capacity of the taxpayers, and not by means of distributions subject to corporations and guilds. The lack of agreement between the Constitutional City Council and the viceroy condemned the negotiations to failure and consolidated the government’s decision to seek new resources with which to support the war effort.
  • 关键词:Argentina Bolivia Chile Comercio Cuba España Estados Unidos Filipinas Frontera Identidad Jesuitas Lima México Nueva España Perú Revolución Siglo XIX Siglo XVI Siglo XVII Siglo XVIII siglo XVIII Contenido de la revista Buscar
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