Abstract
Abstract
This article examines the fiscal transformation of Spain's trade with Spanish America during the 17th century. It analyses the taxation of trade combined with the evolution of the Hispanic Monarchy's long-term domestic debt. To this end, the author looks at the almojarifazgo de Indias (main customs duty), its juro (annuity) obligations and the evolution of the transatlantic trade. He argues that the fall in customs revenue and the increasing non-payment of the juros issued against the almojarifazgo were neither a consequence of the alleged crisis of the Carrera de Indias nor of the higher incidence of fraud. The Crown was not interested in exerting greater fiscal pressure on the trade or fighting fraud at the customs houses of Seville and Cadiz as the increased tax revenue would have gone entirely to service the unpaid juros. Instead, the fiscal burden shifted towards extraordinary contributions that were free of juro obligations.
Publisher
Cambridge University Press (CUP)
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