Els impostos sobre la renda a Catalunya: redelmes, onzens i similars

Abstract

The author, as an specialist in the study of municipal taxes, analyzes a sui generis tax, which is called tax on income (redelme, onze, and so on). These taxes must be considered as a third type of tax control and are different from other taxes much better known such as talles and imposicions. The author describes the characteristics of these new taxes that levied in the municipalities by the middle of XlVth century and, at the same time, endeavours to clarify certain questions, such as how did these taxes appear and extend to the whole of Catalonia during the XlVth and XVth centuries; if they were direct or indirect taxes, who had to pay them, where they were collected, on which products were they imposed, etc. All these aspects are studied in the article over a wide number of records from the archives of catalán towns. The work is illustrated by a map and some lists made on the basis of hitherto unknown local records.