Lending to the Borrower from Hell: Debt, Taxes, and Default in the Age of Philip II (The Princeton Economic History of the Western World)

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Lending to the Borrower from Hell: Debt, Taxes, and Default in the Age of Philip II (The Princeton Economic History of the Western World) Page 37

by Mauricio Drelichman


  Atahualpa, 55–56

  Atkeson, Andrew, 142

  Auctoritas, 25

  Augsburg, Peace of, 53

  Augsburg banking houses. See Fugger (Fucar) banking dynasty; Welser banking dynasty

  austerity measures. See fiscal policy

  avería (tax), 67, 85

  Aztec Empire, 54–56, 85

  Baland, Jean-Marie, 264–65

  bankers: excusable defaults as viewed by, 140, 233–34; high interest rates as de facto insurance for, 39–40, 140, 233–38, 234f, 235f, 236f; and risk transfer, 3, 96, 209, 211–41; supposed irrationality of, 3, 34, 105, 143, 144t, 148–51, 150f, 151f, 271. See also contingent lending to Philip II; Fugger (Fucar) banking dynasty; Genoese bankers; German bankers; Portuguese bankers; sentiment of lenders; Spanish bankers

  bankruptcies of Philip II. See defaults of Philip II

  Bardi family, 24

  Barro, Robert, 139, 246n4

  Basel, 24

  Bazán, Alvaro de, 64–65, 70

  beeldenstorm, 62. See also Dutch Rebellion/Revolt/War (Eighty Years’ War)

  Benabou, Roland, 143n14

  Benjamin, David, 140, 214

  Besley, Timothy, 256

  Black Legend, 155n29, 278–79

  “black swan” events, 127

  Bodin, Jean, 26, 272

  Bolivia, 211

  Bolton, Patrick, 214

  Bonney, Richard, 74n2

  Borensztein, Eduardo, 138, 280n6

  Boyer-Xambeu, Marie-Thérèse, 96n35

  Braudel, Fernand: on effect of bankruptcies, 105, 143, 205; on irrationality of bankers, 143, 148; The Mediterranean and the Mediterranean World, 3–4; and the “treason of the bourgeoisie,” 79

  Brazil, 136, 208, 209f

  Brewer, John, 246, 249, 260–61

  bribes: and court cases, 253; to secure imperial election of Charles V, 20, 51; to smuggle undeclared treasure, 67

  Britain: Act of Union (1707), 30, 257; Anglo-Spanish War, 12, 70, 232; cost of ships of the line in, 27; countercyclical fiscal policy in, 251–52; “crowding out” in, 30; and its empire, 243–47; and German debt in the 1930s, 137; international comparisons with, 4, 7, 42–43, 246–52, 248t, 251f; and sanctions against Egypt, 138; sovereign debt in, 23, 43, 125, 136, 249–50; and success in war, 43, 256; taxation in, 28, 249, 255–56f, 260–61. See also Armada, Invincible; Drake, Sir Francis; Dutch Rebellion/Revolt/War (Eighty Years’ War); Raleigh, Sir Walter; state capacity

  Bulow, Jeremy: on constant recontracting, 38; on need for sanctions to sustain lending, 137, 139–41, 144t, 160n34

  Burckhardt, Jakob, 7

  Burgundy, Duchy of, 61

  Byzantium, 26

  Cádiz: Drake’s 1587 raid on, 14n20, 63–64; 1596 raid and occupation of, 12, 14, 66

  cannon, effect on warfare of. See military revolution

  Cantacuzenus, Michael, 133n2

  Carande, Ramón, 22, 101

  Cárdenas, Gutierre de, 45

  Carreras, Albert, 123–24, 124t

  Casa de Contratación, 67, 95, 98, 110, 179–80, 211

  Casa di San Giorgio, 97, 160

  cash flow: of asientos (see asientos: cash flows of); of the Crown, 94, 99

  cash shortages. See liquidity shocks

  Castile: and Black Legend, 155n29; Comuneros Revolt in, 29, 52, 56, 77, 258; conquest of New World by, 66–69; debt instruments of Crown of, 89–99; debt-to-GDP ratio of, 33; decline of, 41–43, 243–46, 252–61, 255f, 256f, 269–70; economic performance of, 19–20, 49–51, 246–52, 248t, 251f; fiscal accounts of, 21–23, 34, 100, 105–19; heterogeneity of, 261–63; military success of, 35, 43; nobility in, 78–79; organization of Church in, 79–82; political organization of, 75–78; relationship with Aragon of, 47–49; revenue streams of Crown of, 82–89, 88f; state capacity in, 7, 252–61, 255f, 256f; territories ruled by, 12, 243; wars of during Philip II’s reign, 19, 57, 60, 62n34, 107. See also Armada, Invincible; Crown of Castile; Kingdom; Spain

  Catalonia, 244, 258, 260. See also Aragon; Decretos de Nueva Planta

  Cateau-Cambrésis, Treaty of, 19, 60

  Catherine of Aragon, 48

  Catholic Church, 79–82; and Isabella and Ferdinand, 47–48, 259; property holdings of, 80; revenues collected through, 83; revenues of, 88f. See also Inquisition; royal patronage, right of; three graces (taxes)

  Catholic Kings. See Ferdinand II (the Catholic) of Aragon; Isabella of Castile

  Cattaneo family, 161, 162f, 166f, 217

  Censo de los Millones, 80–81

  Centurión family, 145, 161, 164–65, 216–17

  Chamley, Christophe, 111–12

  Charles I of England, 260

  Charles V (Charles of Habsburg, Carlos I), 13, 58f; and American treasure, 56, 95; asientos of, 20, 22n49, 101; borrowing by, 89, 95, 101, 268; and Cortes of 1519, 77; and Fugger and Welser families, 53, 94, 95n33, 147, 167n46; as Holy Roman emperor, 48–49; and Low Countries, 61; personal papers of, 22; reign of, 51–56; safety of juros under, 91; succession to, 57; suppression of Comuneros Revolt by, 29; wars of, 53

  Charles VII of France, 25

  “cheap talk,” 38n77. See also constant recontracting model

  “cheat-the-cheater” strategy, 36, 135, 141, 144t, 166–71. See also Kletzer, Kenneth; Wright, Brian

  China, 23, 68

  Cicero, Marcus Tullius, 27

  coalition. See defaults of Philip II; Genoese bankers; network lending

  Cole, Harold L., 142, 238

  co-lending. See Genoese bankers; network lending

  collateral: and contingent clauses in asientos, 99, 215–16, 215f, 224–29, 224t, 227t, 228f; cross-posted, 134, 145, 163, 274; and default settlements, 180; and duration of loans, 226–27, 227t; juros (de resguardo) as, 98–99, 110–11, 145, 180, 217; and rate of return of asientos, 183, 189, 190t, 224–26, 224t; transfer of among bankers, 163. See also asientos; contingent lending to Philip II; juros

  collateralized debt obligations, 3

  Cologne, 24

  Columbus, Christopher, 53–54

  Compañía del Medio General, 16–18. See also defaults of Philip II; medio general

  compere, 97

  Comuneros/Comunidades Revolt, 29, 52, 56, 77, 258; Marxist interpretation of, 52n19

  confiscations, 133; of silver, 53, 87. See also absolutism; property rights

  Conklin, James, 37, 143, 151–53, 159, 274

  conquistadores, 54, 55, 85, 278

  constant recontracting model, 38, 220. See also Bulow, Jeremy; Rogoff, Kenneth

  consultas (council actions), 75n5

  consumption smoothing, 136–40, 160, 213

  consumption taxes. See sales taxes

  Contaduría Mayor de Cuentas, 23, 100

  contingent lending (in general), 2, 5, 8; Alfaro and Kanczuk model of, 138n9; Borensztein and Mauro on, 138, 280n6; and procyclical fiscal policy, 213–14

  contingent lending to Philip II, 89, 214; clauses in asientos, 89, 98–99, 214–29; economic impact of, 220–29, 222f, 223f, 224t, 227t, 228f; and excusable defaults, 229–38, 231f, 233f, 234f, 235f, 236t, 275; and loan maturities, 226–27, 227t; number of contracts and principal subject to, 214–15, 215f; tax revenue shortfalls and, 221–24; tied to banker’s discretion, 215, 215f, 218–20, 224t, 225–28, 228t, 228f; tied to fleet events, 221; tied to king’s discretion, 215, 215f, 218–20, 219t, 224–28, 224t, 227t, 228f; types of, 215–20, 216f, 219t, 224t; and war, 214. See also collateral; contingent lending (in general); lending to Philip II

  Cortes, 7, 41–42, 76–78; of 1519, 77; of 1573, 84; of 1575, 77, 114, 121, 192, 268; of 1588, 268–69; of 1591, 121; budget commission of (commisión de millones), 268–69, 277; and encabezamiento system, 84, 88–89; Portuguese, 70; powers of, 41, 52, 76–78, 84–85; and servicio de los ocho millones, 84, 89, 268–69; and setting of taxes, 77, 91, 93, 103, 118, 121, 258; weakened by silver revenue, 267–68, 277

  Cortés, Hernán, 54–55. See also conquistadores

  Council: of Castile, 76; of the Chamber, 76;
of

  Crusade, 76n7; of Finance,12, 14, 21, 76, 133, 269; of Indies, 68, 76; of State of Flanders, 156–59

  councils, system of, 75–76

  Counter Armada, 66

  counterfactuals: debt series, 124–25; victory in Flanders, 128–30, 130f

  courts, 24, 41, 68, 253

  credit. See defaults of Philip II; lending to Philip II; sovereign debt

  cross-border borrowing, See sovereign debt

  cross-posted collateral. See collateral

  crowding out, 30

  Crown of Castile: definition of, 75–76. See also Castile; debt instruments of Crown

  cruzada. See three graces (taxes)

  Cuathemoc, 55

  Cuba, 54

  cuius regio eius religio, 53

  customs, 28n61, 29, 88, 262, 270; internal, 29, 30n64, 50, 85, 88, 206, 258, 280. See also Almojarifazgo Mayor de Sevilla; dry ports

  de Balsac, Robert, 26

  de Bry, Jean, 278

  debt. See defaults of Philip II; lending to Philip II; sovereign debt

  debt accumulation equation (Aizenman & Pinto), 120

  debt crises. See default (generally)

  debt instruments of Crown, 89–99. See also asientos; juros

  debt repudiation, 5, 38, 133, 230; as counter-factual, 178, 179, 179t, 183–86, 184t–85t, 206

  debt service: of asientos, 94–96, 108–9, 125–26; of juros, 91–92, 92t; new estimates of, 112–16, 116t; relative to revenue, 247–48, 248t. See also interest rates; IRR (internal rate of return); MIRR (modified internal rate of return); rate of return

  debt-to-GDP ratio, 32t, 33, 121, 249

  debt-to-revenue ratio, 122–26, 122t, 124t, 130, 237, 247

  de Charney, Geoffroi, 132

  decreto (decree of suspension). See defaults of Philip II

  Decretos de Nueva Planta, 49

  default (generally): of Argentina (2001), 2; degrees of, 230; of Edward III (1339), 23; effects of on financial system, 2; excusable, 39–40, 140–42, 230; and exports, 2, 138; and GDP growth, 139, 213; opportunistic, 34–36, 39, 142; of Philip IV of France, 132–34; in theory of sovereign debt, 136–43

  defaults of Philip II: access to credit following, 17, 20, 102, 134, 144, 168, 234–35, 247; bankers’ anticipation of, 239; compared to general pattern, 32t; difference between contracted and actual returns as a result of, 191–92, 192t; as excusable, 214, 229–38, 231f, 233f, 234f, 235f, 236t; as first case of serial default, 17–18, 32, 37, 118, 143, 170, 173–211, 270, 276, 279; impact of on lenders, 204–6; as risk-sharing tool, 8, 39, 140, 192, 233–34, 241, 277, 279; timing of, 238–40. See also individual years; lending to Philip II

  defaults of Philip II (1557 and 1560), 18, 53, 95

  defaults of Philip II (1575), 15, 18; attempted transfer stop during, 37, 143, 151–59, 152t, 171, 274; and Cortes, 77, 84; loan conditions following, 233–38, 234f, 235f, 236f; and maturing debt, 238–40, 239t; nationality of lenders before and after, 149; settlement of, 63, 110–11, 167, 180. See also medio general

  defaults of Philip II (1596), 15–18; and Anglo-Spanish War, 12, 232; difference between contracted and actual returns as a result of, 191–92, 192t; and Di Negro–Pichenotti partnership, 194–206, 198t, 201t; and lack of accurate fiscal information, 17, 21; settlement of, 111, 167, 178–80, 179t, 204. See also medio general

  de Glimes, Jacque, 158

  de la Torre family, 97n38, 161–62f, 166f, 185t, 186, 217

  Deleplace, Ghislain, 96n35

  demesne income, 24, 28, 74–75, 78, 133

  de Molay, Jacques, 132, 133

  De Negro family, 9–12, 161, 165, 194–96, 199, 203–8

  derecho de las lanas (tax), 85

  desempeñar, 15n23

  de Sotomayor, Dávalos, 168

  De Vries, Jan, 30

  Diamond, Jared, 54

  Díaz-Alejandro, Carlos, 137

  Dickson, P.G.M., 73n54

  Dincecco, Mark, 25

  Di Negro–Pichenotti partnership, 9–12, 18, 194, 203–6, 208; asiento contracts of, 11–12, 194–206, 198t, 201t; losses sustained in settlement, 18; master account books of, 205–6

  disbursement of loans: in cash at court, 192, 193n21; delays in, 178; in foreign currency, 97, 187; by Galleto family, 186; by letter of exchange, 192; by location, 148t; in Madrid, 195; by Maluenda brothers, 176t; multiple, and need for MIRR, 175; option to perform partial, 38, 99; as part of asiento contracts, 94, 100, 148t; predating the signing of asientos, 195n27; staggered, 186; at trade fairs, 192, 193n21, 218. See also asientos; lending to Philip II

  domino theory of Spanish imperial policy, 72, 209

  El Dorado, 54

  Doria family, 16, 161, 162f, 165, 166f, 205

  Drake, Sir Francis, 14n20, 63, 66, 243

  Drake-Norris expedition (Counter Armada), 66

  dry ports, 85, 259. See also customs: internal

  Dutch disease. See resource curse

  Dutch Rebellion/Revolt/War (Eighty Years’ War), 11, 15, 53, 57, 61–64; and Armada, 57n29, 61–66, 127; asientos entered into by field commanders in, 100, 145n16; and attempted transfer stops, 37, 143, 151–59, 152t, 171, 274; bank transfers during, 152, 152t, 159, 168, 200; benefits of Spanish victory in, 127–29; and Castilian withdrawal from Flanders, 103; Council of State actions during, 156–58; and death of governor-general, 37, 274; and England, 103, 128n11; local vs. Castilian debt from, 107; military cost of, 11, 19–20, 107–8, 108f, 143, 167, 212, 216–18; mutinies during, 37, 62–63, 151, 155, 171, 274; peace dividend during truce, 117, 126–29; and Sack of Antwerp, 151, 155–56, 156f, 159; and short-term borrowing, 103; Spanish defeat in, 61, 128, 130f; tercios in, 47; unpaid troops in, 14, 153. See also Alba, Duke of; beeldenstorm; John of Austria, Don; Medina-Sidonia, Duke of; mutinies in Flanders; Netherlands; Parma, Duke of; Requesens, Luis de; Sack of Antwerp (1575)

  Dutch Republic, 254–56, 255f–56f, 269, 277. See also Dutch Rebellion/Revolt/War (Eighty Years’ War); Netherlands

  Eaton, Jonathan, 139–40, 142, 144t

  The Economist, 19n36, 143, 148, 271

  Edward III of England, 23, 24

  Egmont, Count of, 38n75, 62, 133

  Egypt, 136–38

  Ehrenberg, Richard, 3, 31, 207

  Eichengreen, Barry, 136, 213

  Eighty Years’ War. See Dutch Rebellion/Revolt/War (Eighty Years’ War)

  Elizabeth I of England, 152n26

  Elliott, John H., 71, 245, 259–60, 278

  emperor. See Holy Roman Emperor

  empire. See Aztec Empire; Britain; Castile; Holy Roman Empire; Inca Empire; Netherlands; Ottoman Empire; Portugal; Spain

  encabezamiento, 84. See also alcabala (tax); Cortes

  England. See Britain

  Epstein, Stephan R., 253–54

  Eraso, Francisco, 95

  ethnic fragmentation, 261

  exchange operations, 12n13, 20, 73, 97, 145, 199. See also foreign currency clauses

  excises, 28, 85. See also taxes

  excusable defaults. See defaults (generally); defaults of Philip II

  excusado. See three graces (taxes)

  factor general, 211, 212n2

  fairs, 193; effect of bankcruptcies on, 17n31; as location for loan disbursements, 192, 193n21, 218; as venues for raising funds, 96, 202. See also disbursement of loans

  Ferdinand I of Habsburg, 48, 56, 57

  Ferdinand II (the Catholic) of Aragon, 45–49, 51, 53, 81, 259, 263

  Fernandez, Raquel, 139, 140n12

  Fiesco, Tomás, 211–12, 217–19, 219t finance rate (input in return calculations), 177n6. See also MIRR (modified internal rate of return)

  financial crisis of 2008, 1, 3, 209

  fiscal-military state, rise of, 26–31. See also state capacity

  fiscal policy, 117–22: of Castile and Britain, 252

  fiscal policy reaction functions, 250. See also primary surplus

  fiscal position of Philip II: availability of timely information on, 21–23; reconstruction of, 112–16, 114f,
116f; and war outcomes, 31, 37, 60, 66n42, 143, 243–46. See also imperial overstretch theory; liquidity shocks; primary surplus; sustainability of debts of Philip II

  fiscal pressure, 20, 42, 75, 244–56, 248n12; measured as revenue-to-GDP ratio, 32t, 246–49, 248t; and Spanish decline, 42, 71, 280. See also fiscal policy; imperial overstretch theory; revenue; taxes

  Flanders: as inheritance of Charles V, 53, 61. See also Dutch Rebellion/Revolt/War (Eighty Years’ War); Netherlands

  fleets: 67, 86–87; arrivals of as contract contingencies, 145, 174–75, 203, 212, 215f, 224–28, 224t, 227t, 228f, 241; frequency of, 212f; information about arrival of, 39, 99, 174, 211, 228–29, 233. See also royal fifth (tax)

  Florence, 24

  Flynn, Dennis O., 267

  foreign currency clauses, 187, 187f, 193. See also exchange operations

  France: and absolutism, 257; debt burden of compared to Castile’s, 42–43; international comparisons with, 246–56, 248t, 251f, 255f, 256f; New World settlements by, 66–67; tax revenue in, 28, 248t, 254, 255f, 256f; Wars of Religion in, 12

  Francis I of France, 51, 93

  Francois, Patrick, 265

  Fritschy, Wantjie, 129

  fueros de Bizkaia, 258–59

  Fugger (Fucar) banking dynasty: in 1557 and 1560 defaults, 95, 202; in 1565 default, 114; agent of in Spain (Tomás Miller), 10n4, 169; and Almadén mercury mines, 182, 255; Braudel on, 148n23; and Charles V, 51, 53, 93, 147; and “cheat-the-cheater” strategy, 36, 170–72; correspondence of, 168–70; Ehrenberg on, 3, 207; exemption from bankruptcy decree of, 159, 168, 186; and “Fugger letters,” 96–97; lending to Philip II by, 146, 163, 207; and Rentmeisterbriefe debts, 129n12; settlements with, 167n46; transfers to Flanders by, 157, 168, 170, 171; upholding of loan moratorium by, 168–70. See also German bankers; lending to Philip II

 

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