Tax systems influence the decisions of private agents. Because of that their evolution and the principles that govern them determine to some extent economic development. Modern tax systems existing in the developed countries follow broadly the principles enunciated by the German economist Fritz...

The economic image of the seventeenth century Spain: The foreign look versus the viwof the Arbitristas This paper compares the economic image of the seventeenth century Spain we received from the foreign travelers with that offered by the arbitristas, examining the main similarities and...