Resumen

MILDRED ESCALANTE, Amor  y  SILVA RIQUER, Jorge. Creation of Direct Taxes in Michoacan and Guanajuato, 1824-1846. Relac. Estud. hist. soc. [online]. 2021, vol.42, n.168, pp.88-120.  Epub 06-Feb-2023. ISSN 2448-7554.  https://doi.org/10.24901/rehs.v42i168.895.

The purpose of the article is to compare the creation of direct taxes in the states of Michoacán and Guanajuato from 1824 to 1846. Presented chronologically, it starts with national taxes and their application in the compared states to understand the process from a fiscal law perspective in the different historical moments. We focus on the changes and difficulties generated for the national and local governments.

The main contribution of the article is the comparison between Michoacán and Guanajuato since the beginning of independent Mexico, as in the long-term analysis of direct taxes that were implemented with the aim of eliminating the alcabala, considered an obstacle to connect the internal market, which was, however, not possible due to internal and foreign confrontations that required resources, partially covered by direct taxes collected in an ordinary or extraordinary way. We propose that the direct taxes created in the studied decades made it possible to tax private wealth and income to broaden the imposition base and make taxes fall directly on all citizens, but it was not an important income for those states until 1870.

Palabras llave : Public finances; Guanajuato; Michoacan; 19th century; direct taxes.