Abstract
This chapter relies on tax records to estimate the distribution of wealth in 19th century Lima. In particular, by using real estate tax records of 1836 and 1857, I estimate the distribution of wealth of proprietors of Lima prior and during the Guano Era. I find that wealth inequality among proprietors remained practically the same in those two years. During this period of economic bonanza, social mobility was possible but did not change the distribution of wealth. Wealth inequality remained practically the same across real estate proprietors. On the other hand, a comparison of the wealth of proprietors and the labor income of laborers suggests that inequality between proprietors and low-skilled workers increased during the Guano Era.
