Una tardía defensa de la reforma tributaria de 1785: las «Cartas económicas» de RaMón María Cañedo

During the first years of XIX century, there were many outstanding authors who defended die direct tax system which fitted better widi die new liberal Constitution. This posistion was even further reinforced in die «Cádiz Cortes». Nevertheless, some others important authors denied die possibility of setting up die new system in order to replace die old one. The later position began with Vicente Alcalá Galiano, continued with the debates in die Cortes de Cádiz and, later on, with die works of Duaso, Pinilla and Plana to critizise die Decreto (Bill) of September, 13, 1813 on the New Public Taxes and it finished with several works by Cañedo in die second decade of die century. Ramón M.a Cañedo will defend a tax system based on indirect taxes. He will based his arguments on Adam Smidi in order to fit his tax principles to die system which was set up in 1785. From his point of view, the indirect tax system was better adapted to the economic and social conditions in Spain.