The Termination of Tribute in the Spanish Philippines in 1884: The Treasury and Spanish Sovereignty

被引：0

作者：

Aguilar Jr, Filomeno V. ^{[1
,2
]}

机构：

[1] Ateneo Manila Univ, Sch Social Sci, Dept Hist, Quezon City 1108, Philippines

[2] Ateneo Manila Univ, Res Creat Work & Innovat, Higher Educ Cluster, Quezon City 1108, Philippines

来源：

PHILIPPINE STUDIES-HISTORICAL AND ETHNOGRAPHIC VIEWPOINTS | 2023年 / 71卷 / 03期

关键词：

TRIBUTE; TAX REFORM; TOBACCO MONOPOLY; SPANISH COLONIALISM; PHILIPPINE REVOLUTION;

D O I：

暂无

中图分类号：

K [历史、地理];

学科分类号：

06 ;

摘要：

Why did Spain abolish tribute in 1884 although it was a huge generator of revenue? The answer is contextualized in terms of Spain's search for a tax that would allow terminating the tobacco monopoly, subsidizing Madrid, and funding the modernization and retention of the Philippines under Spain's sovereignty. Spanish officialdom regarded the race-based tribute system as anomalous, antiquated, and constrained in expanding the tax base. In 1885 Spain instituted the cedulas personales, which charged tax rates based on economic capacity. Did Spain attain its aims? Fiscally, yes; but its gradualist approach to forestall resistance did not prevent disaffection and revolution.

引用

页码：315 / 344

页数：31

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