It was abolished in 1836 to encourage agricultural holdings, before the fall of the price of wool, by starting foreign trade in this regard. The process of changes as a result of known as the French Revolution resulted in 1789 the National Constituent Assembly abolished tithing and other tributes to abolish the feudal regime, from the economic point of view. Had arisen the bourgeoisie as a consequence of a trade that broadened the domino of their markets and increasingly became more social force. Later, with all the political intricacies and turbulent social events, spread from France to Europe many of those new ideas that are ended implemented sooner or later, as it was void servitude and reforms that gave way to a new era of economic freedom. This process led, inevitably, to establish a tax reform, which in Spain carried out the Finance Minister, Alejandro Mon, in 1845, based on adapting the redistribution of wealth to the new mechanisms economic. Note that the evolution of the tax system consists of adapted to the economy of every moment. Also that happens according to two fundamental criteria, the redistribution of income and cope with the expenses that arise in society. Transformations also conform to a particular economic and productive model.
Agrarian and livestock society gives rise to a tax model of a feudal character, because its economy did. Industrial society gave rise to a new model tax, unthinkable in the previous stage. When there is industry the tax model intervenes on heritage and the salary. It is true that increasingly over fiscal policy has made the weight of taxes borne by employees. On the one hand the economic model requires an adequate fiscal system, but a tax system which addresses the costs that society demands, is needed for another whose requirements depend on, especially, of the type of political organization. The lottery, for example, has been a model of fund-raising for the expenses of the State, often to finance wars.