Más allá de Flores de Lemus. La literatura hacendística en españa en el primer tercio del siglo xx (1901-1936)

This working paper tries to analyse the Spanish literature on Public Finance published during the first Third of the 20th Century. A History of Economic Thought approach has been adopted. The lack of research on this topic compelled us to identify the different authors, works and debates. This has allowed us to draw the general outlines characterising the period. However, the main effort has been conducted to interpret the contribution of the most relevant authors. In this way, the paper contributes to complete the wide number of works available on Flores de Lemus, the most outstanding expert on Public Finance of the period. The paper calls for further research in order to evaluate the influence of these ideas on the Spanish System of Public Finance during the first Third of the 20th Century.