Estructura y tipología de les “Estimes-manifests” en Cataluña (siglos XIV-XV)

Authors

  • Max Turull Rubinat Universitat de Barcelona
  • Jordi Morelló Baget

DOI:

https://doi.org/10.3989/aem.2005.v35.i1.141

Keywords:

Fiscal policy, Fiscal sources, Municipalities, Catalonia, Middle Ages

Abstract


This article reviews and brings up to date the body of knowledge on the main sources of tax rates conserved in Catalan archives. To do so, the current historiographical situation is examined, after which the main questions and problems posed in drafting the books of estimes in Catalonia are addressed, using the greatest number of local examples as a reference. Despite the variety of casuistry which exists and the unavailability of a sole, universally valid set of regulations, this work attempts to ascertain the criteria employed throughout Catalan in drafting estimes and manifests and reviews the procedures followed in stating worth and the typology of wealth noted, while also underlining several developmental aspects.

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Published

2005-06-30

How to Cite

Turull Rubinat, M., & Morelló Baget, J. (2005). Estructura y tipología de les “Estimes-manifests” en Cataluña (siglos XIV-XV). Anuario De Estudios Medievales, 35(1), 271–326. https://doi.org/10.3989/aem.2005.v35.i1.141

Issue

Vol. 35 No. 1 (2005)

Section

Miscelaneous Studies

License

Copyright (c) 2005 Consejo Superior de Investigaciones Científicas (CSIC)

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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