Territorial taxation and urban property in the Basque Country
The final years of the 19th century
Eduardo J. Alonso Olea
The work has two different parts. The first consists of the analysis of the establishment in the Basque Country of the direct tax on property, within the framework of its private taxation and the debate on its implementation, including the study of its levy mechanisms. The second focuses on a specific moment - the last decade of the 19th century - and studies, through fiscal sources, the structure of urban property in Bilbao, comparing it with the structure present at the time in San Sebastián, and interweaving it in the context of their respective urban developments.