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Spanish Tax Reform Of 1845
The Spanish tax reform of 1845, approved in 1844, greatly changed the tax system of Spain. It established the basis for a system that continues to this day. Background In the summer of 1843, a military coup led by the Moderate generals Francisco Serrano, Ramón María Narváez and Juan Prim removed the Progressive leader Baldomero Espartero from his position as regent, ending a three-year Progressive ascendancy. Queen Isabella II, who had just reached the age of 13, was declared to have reached the age of majority, ending the regency. Within a year, that led to the beginning of the ''década moderada'', ten years of rule by the Moderates. Reform The executive council that came to power in 1844 was presided over by Narváez. It undertook a tax reform, proposed by a commission whose key figure was the brilliant but logical and orderly Ramón de Santillán. It was carried out by Finance Minister Alejandro Mon. The reform broke the tax system of '' Antiguo Régimen'' and estab ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Alejandro Mon
Alejandro is the Spanish form of the name Alexander. Alejandro has multiple variations in different languages, including Aleksander (Czech, Polish), Alexandre (French), Alexandros (Greek), Alsander (Irish), Alessandro (Italian), Aleksandr (Russian), and Alasdair (Gaelic). People with the given name Alejandro * Alejandro Alvizuri, Peruvian backstroke swimmer * Alejandro Amenábar, Chilean-born Spanish director * Alejandro Aranda, American singer, musician, and reality television personality * Alejandro Arguello, Mexican footballer * Alejandro Avila, Mexican TV actor * Alejandro Awada, Argentine actor * Alejandro Betts, Argentine historian * Alejandro Bermúdez, Colombian swimmer * Alejandro Bustillo, Argentine architect * Alejandro Carrión, Ecuadorian poet and novelist * Alejandro Casañas, Cuban hurdler * Alejandro Castillo, Mexican footballer * Alejandro Cercas, Spanish politician * Alejandro Chataing, Venezuelan architect * Alejandro Cichero, Venezuelan footballer * Alejan ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Basque Country (autonomous Community)
The Basque Country (; eu, Euskadi ; es, País Vasco ), also called Basque Autonomous Community ( eu, Euskal Autonomia Erkidegoa, links=no, EAE; es, Comunidad Autónoma del País Vasco, links=no, CAPV), is an Autonomous communities of Spain, autonomous community of Spain. It includes the Provinces of Spain, provinces (and historical territories) of Álava, Biscay, and Gipuzkoa, located in the north of the Iberian Peninsula, bordering on the autonomous communities of Cantabria, Castile and León, La Rioja (Spain), La Rioja, and Navarre, and the Regions of France, French region of Nouvelle-Aquitaine. The Basque Country or Basque Autonomous Community is enshrined as a 'Nationalities and regions of Spain, nationality' within the Spanish State in Statute of Autonomy of the Basque Country, its 1979 statute of autonomy, pursuant to the administrative acquis laid out in the Spanish Constitution of 1978, 1978 Spanish Constitution. The statute provides the legal framework for the develop ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Industrial Sector
In macroeconomics, the secondary sector of the economy is an economic sector in the three-sector theory that describes the role of manufacturing. It encompasses industries that produce a finished, usable product or are involved in construction. This sector generally takes the output of the primary sector (i.e. raw materials) and creates finished goods suitable for sale to domestic businesses or consumers and for export (via distribution through the tertiary sector). Many of these industries consume large quantities of energy, require factories and use machinery; they are often classified as light or heavy based on such quantities. This also produces waste materials and waste heat that may cause environmental problems or pollution (see negative externalities). Examples include textile production, car manufacturing, and handicraft. Manufacturing is an important activity in promoting economic growth and development. Nations that export manufactured products tend to generate h ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Subsidy
A subsidy or government incentive is a form of financial aid or support extended to an economic sector (business, or individual) generally with the aim of promoting economic and social policy. Although commonly extended from the government, the term subsidy can relate to any type of support – for example from NGOs or as implicit subsidies. Subsidies come in various forms including: direct (cash grants, interest-free loans) and indirect (tax breaks, insurance, low-interest loans, accelerated depreciation, rent rebates). Furthermore, they can be broad or narrow, legal or illegal, ethical or unethical. The most common forms of subsidies are those to the producer or the consumer. Producer/production subsidies ensure producers are better off by either supplying market price support, direct support, or payments to factors of production. Consumer/consumption subsidies commonly reduce the price of goods and services to the consumer. For example, in the US at one time it was cheaper to buy ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Livestock
Livestock are the domesticated animals raised in an agricultural setting to provide labor and produce diversified products for consumption such as meat, eggs, milk, fur, leather, and wool. The term is sometimes used to refer solely to animals who are raised for consumption, and sometimes used to refer solely to farmed ruminants, such as cattle, sheep, goats and pigs. Horses are considered livestock in the United States. The USDA classifies pork, veal, beef, and lamb (mutton) as livestock, and all livestock as red meat. Poultry and fish are not included in the category. The breeding, maintenance, slaughter and general subjugation of livestock, called '' animal husbandry'', is a part of modern agriculture and has been practiced in many cultures since humanity's transition to farming from hunter-gatherer lifestyles. Animal husbandry practices have varied widely across cultures and time periods. It continues to play a major economic and cultural role in numerous communities. Lives ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Agriculture
Agriculture or farming is the practice of cultivating plants and livestock. Agriculture was the key development in the rise of sedentary human civilization, whereby farming of domesticated species created food surpluses that enabled people to live in cities. The history of agriculture began thousands of years ago. After gathering wild grains beginning at least 105,000 years ago, nascent farmers began to plant them around 11,500 years ago. Sheep, goats, pigs and cattle were domesticated over 10,000 years ago. Plants were independently cultivated in at least 11 regions of the world. Industrial agriculture based on large-scale monoculture in the twentieth century came to dominate agricultural output, though about 2 billion people still depended on subsistence agriculture. The major agricultural products can be broadly grouped into foods, fibers, fuels, and raw materials (such as rubber). Food classes include cereals (grains), vegetables, fruits, cooking oils, meat, milk, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Real Property
In English common law, real property, real estate, immovable property or, solely in the US and Canada, realty, is land which is the property of some person and all structures (also called improvements or fixtures) integrated with or affixed to the land, including crops, buildings, machinery, wells, dams, ponds, mines, canals, and roads, among other things. The term is historic, arising from the now-discontinued form of action, which distinguished between real property disputes and personal property disputes. Personal property, or personalty, was, and continues to be, all property that is not real property. In countries with personal ownership of real property, civil law protects the status of real property in real-estate markets, where estate agents work in the market of buying and selling real estate. Scottish civil law calls real property "heritable property", and in French-based law, it is called ''immobilier'' ("immovable property"). Historical background The word " ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Direct Taxation
Although the actual definitions vary between jurisdictions, in general, a direct tax or income tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax. There is a distinction between direct and indirect tax depending on whether the tax payer is the actual taxpayer or if the amount of tax is supported by a third party, usually a client. The term may be used in economic and political analyses, but does not itself have any legal implications. However, in the United States, the term has special constitutional significance because of a provision in the U.S. Constitution that any ''direct taxes'' imposed by the national government be apportioned among the states on the basis of population. In the European Union direct taxation remains the sole responsibility of member states. General meaning In general, a direct tax is one imposed upon an individual person ( juristic or natural) or property (i.e. real and p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Indirect Taxation
An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, consumption tax, tariff) is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of market price of the good or service purchased. Alternatively, if the entity who pays taxes to the tax collecting authority does not suffer a corresponding reduction in income, i.e., impact and tax incidence are not on the same entity meaning that tax can be shifted or passed on, then the tax is indirect. An indirect tax is collected by an intermediary (such as a retail store) from the person (such as the consumer) who pays the tax included in the price of a purchased good. The intermediary later files a tax return and forwards the tax proceeds to government with the return. In this sense, the term indirect tax is contrasted with a direct tax, which is collected directly by government from the persons (legal or natu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Millones
The ''millones'' were an indirect tax on food in Spain in the 16th and 17th centuries. They were first imposed by Philip II and were approved by the Cortes de Castilla 4 April 1590. The tax was initially intended in 1590 as a temporary measure to replace the Spanish Armada, which had been lost in attacking England. The ''millones'' was voted by the Cortes of Castille in 1590 as a 6-year grant for 8 million ducats. It was originally levied on the ''cuatro especies'' of wine, meat, olive oil and vinegar. The tax was renewed by the Cortes in 1596 and was used also by Philip's successors Philip III, Philip IV and Charles II. Under Philip III, the tax brought in 3 million ducats a year, but that fell back to 2 million ducats a year because of population loss and recession at the end of his reign. In 1626, Philip IV and his Cortes doubled the tax to the level of 4 million ducats by also levying it on salt, paper and ship anchorage in lieu of proposed taxes on offices, grants and property ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Alcabala
The alcabala or alcavala () was a sales tax of up to fourteen percent,Joaquín Escriche, ''Diccionario razonado de legislacion y jurisprudencia'', Volume 1, Third Edition, Viuda e hijos de A. Calleja, 1847. Entry "Alcabala", pp. 143–149Available onlineat Google Books. the most important royal tax imposed by Spain in the early modern period.J. O. Lindsay, ''New Cambridge Modern History: The Old Regime, 1713–1763'', Volume 7 of The New Cambridge Modern History, Cambridge University Press, 1957, reprinted as Available onlineat Google Books.Kendall Brown, "Alcabala" in John Michael Francis, ed. ''Iberia and the Americas: culture, politics, and history : a multidisciplinary encyclopedia, Volume 1'', ABC-CLIO Transatlantic relations series, 2006, , pp. 57–58Available onlineat Google Books.Joseph Pérez, ''Isabel y Fernando: los Reyes Católicos'', Second Edition, Editorial NEREA, 1997, . p. 83Available onlineat Google Books. It applied in Spain and the Spanish dominions. The Duke ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Diezmo
The ''diezmo'' was a compulsory ecclesiastical tithe collected in Spain and its empire from the Middle Ages until the reign of Isabel II in the mid-19th century. History The obligatory tithe was introduced to the Iberian peninsula in Aragón and Catalonia when they were frontier regions of the Carolingian Empire.Enrique Ossorio CrespoAsí Era... Los Diezmos de la Iglesia, ''La Ventana de la Agencia'' (Agencia Tributaria, the Spanish tax agency), Issue 29, 2004-08-26, p. 16. Retrieved 2010-03-03. It later spread to the rest of Spain in the course of the ''Reconquista'' and later to the Spanish colonies. It was a compulsory payment to the Catholic Church of one tenth of the fruits of agriculture or animal husbandry. There were two categories of tithes, one category for general products such as cereals, wine, oil, cattle, sheep, etc. and another category that included more specific assets such as poultry, vegetables, honey. The taxes were paid to a "collector" and distributed among ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
