(Pontificia Universidad Católica del Perú. Fondo Editorial, 2002) Contreras, Carlos
This article proposes that the fiscal reform implemented by Viceroy Fernando de Abascal in Peru in 1815, had a great impact in the economic history of the nation, in the cense that its innovative ideas dominated its fiscal structure until the time years of the nineteenth century. The fiscal reform introduced a tax over territorial property, taxed capital deposited in different institutions, and threw into circulation papers of the public debt. In addition, the reform intended to centralize various fiscal revenues, in contradiction of tendencies of old regime. Paradoxically, the results of the reform were noted only after Independence, when the separatist and caudillos wars finished.
