Economía municipal en el Guanajuato de las reformas borbónicas: instantánea de un quinquenio (1788-1792)

Abstract

This article supplements the scarce knowledge of fiscal changes that took place in the municipal treasuries in Colonial Spanish America. By looking at the movement of tax money in Guanajuato’s city hall, we can better understand the extent of its tax-collecting efforts and expenditures. We also discover how the implementation of new rules imposed by the Bourbonic reforms affected the income of the city’s government.