The essay deals with the analysis of the Bolognese medieval system of taxation (the Estimi) based on an estimation of the patrimonial wealth of the contributors. Implementation of the Estimi was never just a fiscal operation. It was also one of the instruments used by political regimes to affirm their leadership in confrontations with their adversaries and to favor their supporters. The regulations for execution of the Estimi were complex and time-consuming since they concerned not only the inhabitants of the city, but also those of the contado. The essay investigates social and political as well as financial aspects connected with the system of direct taxation in the medieval Bologna.

Fiscal Sources: the Estimi.

smurra
2018

Abstract

The essay deals with the analysis of the Bolognese medieval system of taxation (the Estimi) based on an estimation of the patrimonial wealth of the contributors. Implementation of the Estimi was never just a fiscal operation. It was also one of the instruments used by political regimes to affirm their leadership in confrontations with their adversaries and to favor their supporters. The regulations for execution of the Estimi were complex and time-consuming since they concerned not only the inhabitants of the city, but also those of the contado. The essay investigates social and political as well as financial aspects connected with the system of direct taxation in the medieval Bologna.
A Companion to Medieval and Renaissance Bologna
42
55
Smurra,
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/615992
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