Antonio Flores de Lemus (1876-1941): un economista al servicio del Estado y un hacendista reformador
The Spanish economist Flores de Lemus played an outstanding role in dealing with essential issues in the Spanish economic scenario during the first third of the twentieth century and, he was also one of the driving forces behind the pro- jects that were developed in order to transform the Spanish ec...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2015
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5258394 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 17, Nº 50, 2015, pags. 127-148 |
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| Summary: |
The Spanish economist Flores de Lemus played an outstanding role in dealing
with essential issues in the Spanish economic scenario during the first third of
the twentieth century and, he was also one of the driving forces behind the pro-
jects that were developed in order to transform the Spanish economy. Among the
most notable of these projects, we can highlight the implementation of a gradual
and highly ambitious fiscal reform that would have allowed the Spanish Inland
Revenue to obtain sufficient income to overcome its permanent deficit and to
develop the public spending programmes needed to foster the future growth of
the Spanish economy.
However, the measures proposed by Flores de Lemus were, from today ́s point of
view, characterized by possibilism and prudence. The objectives were to balance the
budget and to guarantee the provision of essential public services and the measures
planned were to a large extent the modification of the distribution of the fiscal
burden by means of the establishment of the ability-to-pay criterion in relation to
production, income, wealth and spending. His purpose was to pave the way to-
wards a new fiscal system in Spain. |
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