El régimen de Conciertos en Álava entre 1942 y 1976

Abstract

In this work we study the concerts regime in Alava between 1942 and 1976, i.e. when the first amendment to the economic concert in force (1925-26) was passed and the last concert solely for this province was signed, as Vizcaya and Guipuzcoa had been deprived of it back in 1937. The analysis of the regulating provisions and of the quotas established in the Concerts shed light to the institutional potential of Alava for the thrust by this territory in a period of deep economic mutation. Likewise, this regulation is to be placed within the coordinate of the main tax changes in the State for the purpose of assess in an evenly manner a highly controversial system, specially on the eve of the constitution of the Autonomous Community of the Basque Country (1979).

Keywords

• economic concert
• economy
• tax reforms
• treasury