Abstract
In this article, the hypothesis defended is that fraud in the payment of industry and business taxes in Spain exceeded 50percent and, worse still, it grew during the second half of the 19th century. This fraud was the result of tax complexity, complicity of authorities with wealthy taxpayers, and the absence of any real inspection. However, the study claims that tolerance to fraud was an instrument of industrial policy, by which the Government tolerated it so as to favour the development of certain sectors. To demonstrate this hypothesis, an analysis is made of flour manufacturing, the most widespread productive industry in the country.
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