A Graduated Poll Tax: Spain, 1874–1943

The impuesto de cédulas personales was a graduated poll tax levied on all adults in Spain from 1874 to 1943.This project contains three data files deposited in connection with the paper. Artola Blanco, Miguel, and Joana Maria Pujadas-Mora. "Measuring Income Inequality Using a Graduated Poll Tax: Spain, 1874–1943." European Review of Economic History (under review).<br><br><br>The files correspond to the three empirical sections of the paper: a cross-sectional microdata sample from Madrid (1902), a longitudinal microdata collection from San Feliu de Llobregat (1883–1937), and a cross-sectional municipal dataset covering approximately 8,000 Spanish municipalities (1919).