Philip V was an absolutist monarch who imposed the Nueva Planta Decree and practised a repressive political policy after the Catalan defeat in 1714. However, the absolutist tendency had already been developed during the previous reigns of the house of Austria. In spite of everything, Catalonia experimented with social and economical improvements.
Absolutism, as a form of government, had its most paradigmatic example in the France of Louis XIV. During the eighteenth century, he moved towards a system which based the wealth of the state on the tax possibilities of its subjects. To make this system possible, however, they had to create and reform the necessary organisms and apply administrative and economical changes. It is in this context that the Nueva Planta Decree and the new Bourbon regime were implemented.