Abstract

The Dominican Pedro de Ledesma was educated at the University of Salamanca, where he became a professor. He is considered one of the last members of the famous School of Salamanca. This work studies his contribution to economic thought as regards tax doctrine. In Ledesma’s thought almost a century of moral reflections developed by the Salamanca professors (such as Vitoria, Azpilcueta, Soto…) crystallises, who were echoed by other Spanish authors. Ledesma recapitulates this reflection by providing his personal point of view on the subject in a historical period in which the Spanish influence had reached global dimensions.