Abstract
The Bourbon reforms of the late eighteenth century are important in understanding the fiscal, economic, and political structure both prior to and following the independence of Latin America. Although these measures have been generally analyzed in great detail, the decrees and compliance with them varied from region to region. This becomes quite obvious when one views Central America during the period. Considered a “backwater colony” by contemporary historians, the Reino de Guatemala still was strongly affected by fiscal reforms and subsequent political changes. An inordinately strong merchant class controlled not only commerce, but equally prices, trade regulations, and tax collection. The area was more a fief than a kingdom, with Spanish and Guatemalan merchants ruling over the Central American domain. The new Bourbon measures represented more than an attempt to gather additional fiscal resources, but to actually regain that sovereignty which earlier Spanish monarchs allowed to dwindle.
Publisher
Cambridge University Press (CUP)
Cited by
18 articles.
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