The Routledge handbook of taxation in medieval Europe / edited by Denis Menjot, [and three others].

Format:

Book

Contributor:

Menjot, Denis, editor.

Series:

Routledge History Handbooks

Language:

English

Subjects (All):

Taxation--History--Europe.

Taxation.

Physical Description:

1 online resource (513 pages)

Place of Publication:

Abingdon, Oxon, England ; New York, New York : Routledge, [2023]

Summary:

"Beginning in the 12th century, taxation increasingly became an essential component of medieval society in most part of Europe. The state building process, relations between princes and their subject cities or between citizens and their rulers, were deeply shaped by fiscal practices. Although medieval taxation has produced many publications over the past decades there remains no synthesis of this important subject. This volume provides a comprehensive overview on a European scale and suggests new paths of inquiry. It examines the fiscal systems and practices of medieval Europe, including essential themes such as medieval fiscal theory and the power to tax; royal, seigneurial and urban taxation; and Church taxation. It goes on to survey the entire European continent, as well as including comparative chapters on the non-European medieval world, exploring questions on how taxation developed and functioned; what kinds of problems authorities encountered assessing their fiscal power; and the circulation of fiscal cultures and practices across cities and kingdoms. The book also provides a glossary of the most important types of medieval taxes, giving an essential definition of key terms cited in the chapters. The Routledge Handbook of Taxation in Medieval Europe will appeal to a large audience, from seasoned scholars who need a comprehensive synthesis, to students and younger scholars in search of an overview of this critical subject"-- Provided by publisher.

Contents:

Cover

Half Title

Title Page

Copyright Page

Table of Contents

Contributors

1 General Introduction

Notes

Bibliography

Part I Medieval Taxation

2 History of Taxation in Medieval Europe: Sources, Historiography and Methods

Source Materials, Their Contributions and Limitations

Normative Sources

Tax Documents

Accounting Documents

Indirect and Complementary Tax Sources

The Materiality of Sources and a New "Documentary Landscape"

Historiographic Milestones

Towards a History of Taxation Until the 1980s

The Institutional Approach

The Economic and Social Approach

The Financial and Technical Approach

The Turn of the Late Twentieth Century and New Historiographic Trends

Taxation and the Genesis of the Modern State

The "New Fiscal History"

An Alternative Tax Theory Approach

New Paradigms, New Research

The Main Focal Points of Tax History: Continuity and Changes

The Power to Tax: Legitimacy, Consent and Resistance

Financial Policies and Strategies: Modalities and Stakes of the Tax Grab

Tax Officials and Finance Men: Tax Administration and Management

State and Municipal Taxation

Tax Revenues and Tax Burden: Classical and News Methods

Conclusions

References

3 The Right to Tax and Its Justifications

The Prince Must "Live Off His Own"

Living Within One's Means

Demonstrating the Virtue of the Prince

Finding the Means to Pursue One's Ars Gubernandi

The Nature of the Debates: Challenges to Taxation

The Scholastic Form of Inquiry Into Taxes

Enablers to Thinking About Taxation: Providence, Treasury and Necessity

The Dissemination of Fiscal Theory

Taxation Practices (Thirteenth to Fifteenth Centuries)

Fiscal Dialogue: Negotiating Taxation

Opposition to Taxation

From a Tax for War to a Tax for Peace.

In Conclusion: Legacy and Heirs

4 Church Taxation

Introduction: State of the Question

Ecclesiastical Taxation in Its Early Stages of Development

The Birth of Clerical Taxation: Papal Tenths

The Expansion of Papal Taxation During the Avignon Papacy

Other Areas of Development of Ecclesiastical Taxation

The Taxation of the Clergy By Secular Authorities

The Fiscal Status of Clergymen: Between Immunity and Taxation

Contributions Due to the Needs of the Kingdom: Alternation Between Tenths and Subsidies

Other Ways of Transferring Ecclesiastical Income

The Other Front Open: Municipal Taxation

The Continuity of the Taxation of Benefices

The Taxation of Ecclesiastical Benefices

Changes and Continuity After the Fiscal Reforms of Constance

Part II Fiscal Systems

5 Crown of Aragon: Catalonia, Aragon, Valencia and Majorca

Introduction

Royal and Seigneurial Taxation

The Demands of Kings and Feudal Lords Within Their Domains

War Transforms Royal Taxation Into Taxes of General Scope

Old Resources for a New Stage (C. 1380-late Fifteenth Century)

General Taxation

Into General Taxation: the War of the Two Peters (1356-1366)

The Development of the Diputaciones Del General in Aragon, Catalonia, and Valencia (C. 1360-end of the Fifteenth Century)

The Diputaciones Del General Resort to Debt From the Decade of the 1360s

Municipal Taxation

The Origins of Municipal Taxation (Twelfth-mid Fourteenth Centuries)

The Consolidation of Municipal Taxation (C. 1350-1500)

The Determining Effect of the Reliance On Credit: From Short-Term Loans to the Emission of Public Debt

The Evolution of Municipal Treasuries

6 Kingdoms of Castile and Navarre

Introduction.

The Origins of Royal Taxation: From Feudal Rights to Taxation in the "King's Demesne"

First Attempts to Build a Royal Fiscal System in Castile and León (Twelfth to Mid-Thirteenth Century)

The Gradual Crystallisation of a Rich Royal Patrimony in Navarre (Twelfth-thirteenth Centuries)

The Construction of a Fiscal System for the State

"Fiscal Revolution" and the Strengthening of Royal Power in Castile (Ca. 1250-ca. 1350)

The Control Over Regalías

Royal Taxation Over Good Transit: Almojarifazgos and Customs

Servicio Y Montazgo Over Transhumant Livestock

Head Tax Over Jewish and Muslim Minorities

The Beginnings of Extraordinary Donations Granted By the Cortes: the Servicios

The Beginnings of the Royal Ad Valorem Tax On Consumption: Alcabalas

Consolidation of the Castilian Royal Fiscal System and Innovations in Taxation (1369-1504)

Moving Ahead of the Patrimonial Stage in Navarre (Fourteenth and Fifteenth Centuries)

The Creation of New Extraordinary Taxes

Negotiation-legitimacy Before the Kingdom and the Relationship Between the King and the Cortes

The Development of Municipal Taxation

The Construction of the Fiscal Autonomy of Castilian Municipalities

The Limited Fiscal Autonomy of Towns in Navarre

7 Kingdoms of Sicily

The Origins of the Fiscal System in the Regnum Sicilie (1130-1250)

The Emergence of Royal Taxation: the Norman Age

The Reforms Under Frederick II of Hohenstaufen (1220-1250)

The Angevin Taxation in the Kingdom of Sicily Citra Farum: Towards the Strengthening of Fiscal Procedures (1266-1442)

The First Phase of the Angevin Rule (1266-1343)

The Crisis of the Angevin Fiscal System During the Second Half of the Fourteenth Century

The Reign of the Aragonese Monarchs in Naples: Aspects of the Tax State.

Urban Taxation in the Kingdom of Sicily Citra Farum

Direct Taxation at the Urban Level

The Management of Indirect Taxation

Taxation in Catalan-Aragonese Sicily

From the Prevalence of Indirect Taxation to the Donativum

The Emergence of Urban Taxation

Conclusion

Notes * Serena Morelli Authored Pp. 158-167, and Alessandro Silvestri Pp. 167-171. The Authors Jointly Wrote the Introduction and the Conclusion. Note That in Both the Kingdoms of Sicily, the Basic Unit of Currency Was the Golden Onza, Which Was Actually

8 Northern Italy: Cities and Regional States

The Construction of the Communal Tax System in the Twelfth Century

Extraordinary Direct Taxation

The Estimo Or Libra From the Thirteenth to the Fourteenth Centuries

The Gabelle From the Thirteenth to the Fourteenth Centuries

The 'Public Debt': Linking the Obligation to Contribute, State Credit and Private Investment

The Fifteenth Century: Changes in Direct Taxation in Florence, Venice and Milan

9 The Church Lands (1200-1550)

From the Twelfth to Fourteenth Centuries: Towards a Decline in General Taxation?

The Bumpy Development of a State Tax System

10 Kingdom of France (With Brittany and Dauphiné)

Royal Taxation

A Prehistory of Royal Taxation (Twelfth and Thirteenth Centuries)

In Quest of Modern Taxation: Trial and Error (From Philip the Fair to John the Good)

The First Assertion of Royal Taxation: John the Good and Charles V

The Second Assertion of Royal Taxation: Charles VII

Fiscal Abuse and Normalisation: Louis XI and Charles VIII

Princely Taxation

Duchy of Brittany

Dauphiné De Viennois

Tax and the City

11 The Burgundian Low Countries.

Introduction - The Low Countries: a Patchwork of Territories and Powers

Urban Fiscal Policies and Practices

Public Debt: a Driver of Political and Fiscal Innovation?

12 Medieval German Holy Roman Empire

Tax Development in the German Empire From the Eleventh Century to the Fourteenth Century

Tax Experiments of the Fifteenth and Early Sixteenth Centuries

13 Provence and Savoy

Provence

Lordship and Demesne

Public Utility and Early War Subsidies

The Emergence of a Public Tax System

New Forms of Taxation

Savoy

Tolls and the Promotion of a Road Network

The Growth of Subsidies

Urban Taxation

The Search for Revenue

The Setting of a Tax Base

The Institutionalization of Tax Collecting

14 Kingdom of England

Early Land Taxes: Gelds and Carucages

Feudal Taxes: Tallages, Scutages and Feudal Aids

Fractional Taxes, 1166 to 1332

Separate Taxation of the Clergy: Papal Tenths and Clerical Tenths

Lay Fifteenths and Tenths, Clerical Tenths, Wool Taxes and a Parish Tax

Poll Taxes, Income Taxes, Alien Subsidies and Benevolences, 1377 to 1504

15 The Scandinavian Kingdoms

The Scandinavian Kingdoms

Sources

Tributary Kingdoms, Age of Plunder

The Rise of the Christian Monarchies

Demesnes

Diverging Principles and Assessment

Ledung - Military Duties and Taxes

Provisions and Services

Urban Taxes

Extraordinary Taxation

The Late Medieval Period: Crisis and Centralization

The Early Modern State

16 Kingdom of Poland and the Grand Duchy of Lithuania

State Taxes in the Early Middle Ages (tenth-mid-Thirteenth Century).

Taxes of the Late Medieval Domain State in Poland.

Notes:

Includes bibliographical references and index.

Description based on print version record.

ISBN:

1-00-302383-5

1-000-73636-9

1-003-02383-5

1-000-73631-8

9781003023838

OCLC:

1348635481