文章基本信息

标题：Para ganar la guerra: el Padrón General de Contribuyentes de Lima (1821) y la política liberal del virrey La Serna
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作者：Dionisio de Haro Romero
期刊名称：Revista de Indias
印刷版ISSN：1988-3188
出版年度：2019
卷号：79
期号：275
页码：197-233
DOI：10.3989/revindias.2019.007
出版社：Consejo Superior de Investigaciones Científicas
摘要：During the last months of the Pezuela government, the political and economic crisis of the Viceroyalty of Peru was aggravated by the disembarkation of San Martín, who brought the war to Lima. During the Proclamation of Aznapuquito, the higher ranks of the military showed their discontent with the assignation of the command to José de la Serna. In compliance with the rules of liberalism, the new commissioner tried to introduce fiscal reforms to face the administration’s expenditure and the cost of war. This investigation analyses the hitherto unpublished general tax register of Lima, which was a unique attempt to modernize the fiscal system by introducing a personal and progressive income tax.
关键词：Virreinato Perú;Trienio Liberal;negociación;política fiscal;historia económica;ayuntamientos constitucionales;Lima
其他关键词：Viceroyalty of Perú;Liberal Triennium;negotiation;fiscal policy;economic history;constitutional local governments;Lima