Continuities and discontinuities in the fiscal and monetary institutions of New Granada 1783-1850

Jaramillo, Jaime; Meisel-Roca, Adolfo; Urrutia-Montoya, Miguel

Continuities and discontinuities in the fiscal and monetary institutions of New Granada 1783-1850

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Borradores de Economía; No. 74

Date published

1997-07-06

Date

1997-07-06

Authors

Jaramillo, Jaime
Meisel-Roca, Adolfo
Urrutia-Montoya, Miguel

Document language

spa

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Las opiniones contenidas en el presente documento son responsabilidad exclusiva de los autores y no comprometen al Banco de la República ni a su Junta Directiva.

The opinions contained in this document are the sole responsibility of the author and do not commit Banco de la República or its Board of Directors.

Abstract

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.