Resumen

SUBTIL, José. Bureaucracy and taxation on grace and merces. Anál. Social [online]. 2021, n.241, pp.744-765.  Epub 31-Dic-2021. ISSN 0003-2573.  https://doi.org/10.31447/as00032573.2021241.07.

The economy of “grace” in the “Old Regime” constituted a mechanism for political regulation and social ascension, as well as a powerful device for the exercise of royal power. Its foundations were mainly rooted in morals and ethics, in law and tradition, in the feelings of friendship and love, in the Christians virtues of prodigality and gratitude. This extraordinary potestas of the prince was thus distinguished from the ordinary potestas. This text addresses the bureaucratic, administrative and tax aspects to emphasize its political and financial dimension that induces substantive effects in the graceful assessment.

Palabras clave : economy of “grace”; mercy; taxation; “Old Regime”.

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