Número:
74
Publicado:
Clasificación JEL:
E62, G20
Palabras clave:
Continuities, discontinuities, fiscal, monetary

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José Vicente Romero-Chamorro, Sara Naranjo-Saldarriaga, Jonathan Muñoz-Martínez
Felipe Roldán-Ferrín, Julián Andrés Parra-Polanía
Nicol Valeria Rodríguez-Rodríguez, Hernán Dario Perdomo-Sánchez
In this paper we study the estructure of the fiscal system of the Viceroyalty of New Granada towards the end of the colonial period. Then we discuss how the tax system inhereted from the Spanish Empire evolved over the period 1821-1850. The conclusion that emerges from the review of the evidence is that the new republic was succesful in improving the tax regime it had received from Spain. By 1850, the Republic of New Granada possesed a fiscal system that was much more fair, efficient and neutral, than was the case in 1810.