Taxation and politics in Colombia (1821-1830): the liberal thought of José Maria del Castillo y Rada

Abstract

The annual reports that the finance ministers of Colombia submitted to Congressfor their debate and approval provide a first-class source for understanding liberaltheoretical thought, the functioning of public finance and internal political powerstruggles. This article describes the proposed tax change made by Finance MinisterJose Maria del Castillo y Rada in the 1820s. He proposed reducing indirect taxesand monopolies, and increasing progressive direct taxes, with the explicit purposeof consolidating the structure necessary to establish a tax system equitable for bothcitizens and government. The reactions to these proposals in Congress are examined,and income and expenditures during this period are analysed. The paper also highlightsthe need to investigate why the political will required to undertake the necessary fiscalreforms demanded by liberal doctrine was not generated

Keywords: public treasury, liberalism, Castillo y Rada, Colombia, treasury history.