Les conseqüències de la Guerra de Successió: nous imposts a la Corona d’Aragó, una penalització o un futur impuls per al creixement econòmic?

Abstract

Once the War of Succession for the Spanish Crown was over, Philip V decided to get more resources for the Exchequer with the establishment of new taxes in the ancient kingdoms of the Crown of Aragon. These were expected to be the equivalent of the amount that he would have obtained if he had demanded them according to current taxes in the Crown of Castile. The new tax system was introduced only in the territories that had chosen the austracismo side during the War of Succession. So, its introduction must be interpreted as a penalty for those who rebelled against the new Bourbon king. These new taxes were novel in that for the first time direct taxes were imposed on the properties of the taxpayers, their income from work, and also their trading profits. The taxes were introduced at the same time as a territorial quota system which ensured a regular income for the State. Far from taxes being levied according to each individual’s wealth, they depended on the amount that Royal Treasury wished to collect from each territory. Nevertheless, although the new tax was burdensome, its subsequent freezing for over a hundred years did not prevent economic growth in these area.