This is my most developed line of research. It arises from the research work carried out under the direction of Francisco Comín, since 1990, and my doctoral thesis, Reforma tributaria y fiscalidad sobre la agricultura y la propiedad en la España liberal, 1845-1900 (Universidade de Santiago de Compostela, 1998).
This line is organised into four main sections: tax reforms; the history of the Cadastre and tax statistics; the Catalan autonomous Treasury during the Second Republic; and the Treasury during the Civil War and Franco's regime.
The close and longstanding collaboration with Professor Francisco Comín, the greatest Spanish expert in the history of the public sector and winner of the National History Prize (1990), has been very important for the work I have done in this field, which has resulted in the publication and publication of books and articles, as well as participation in seminars and conferences.
2020."El delito fiscal y las reformas tributarias en España, 1830-1900", en J. Ignacio Fortea, Ángel Galán y Juan E. Gelabert (eds.) (2020), Siete siglos de fraude fiscal en Europa, Santander, Ediciones Universidad Cantabria, pp. 251-293.
2018. "La política comercial liberal desde 1820 a 1869. Entre la apertura exterior y las resistencias prohibicionistas", Áreas, Revista Internacional de Ciencias Sociales, 37, 2018, pp. 61-77.
2015. "La Hacienda durante la Segunda República y la Guerra civil, 1931-1939", Carlos Barciela, Joaquín Melgarejo y Antonio Di Vittorio (eds.), La evolución de la Hacienda Pública en Italia y España (siglos XVIII-XXI), Alicante, Universidad de Alicante, 2015, pp. 281-323.
2014. "Manuel Colmeiro y la justificación liberal doctrinaria de la beneficencia pública", Revista de Historia Industrial, 54. Año XXIII. 2014.1, pp. 11-48.