Fiscalidad real en Cantabria: alcabalas, cientos y millones en la época de los Austrias

This paper studies the evolution of the tax burden and its economic consequences in Cantabria (Burgos ancient province). The fiscal trend in XVI-XVII centuries is analyzed, taking into account the real value of the main Royal Finance revenues in terms of wheat fanegas per household. It also considers some issues of the fiscal policy like the forms of collection, the changes in the nature of royal taxes and their influences on consume and trade. The paper concludes by highlighting the differences between the taxes in the towns, country and the near privileged territories.