The article draws on the Estimi of 1296‒1297, the property records that are part of a system of direct taxation based on the assessment of the wealth of citizens, consisting of thousands of tax returns filed by Bolognese taxpayers. The Estimi are examined in order to ascertain the presence of women (in their role as daughters, mothers, wives, and widows) as taxpayers and their role in society and the city economy, in which they were active in various ways, from services to individuals and families to craft activities, trade and credit.
Smurra, R. (2020). Direct taxation in late thirteenth-century Bologna: the role of women as taxpayers. Debrecen : Print-Art.
Direct taxation in late thirteenth-century Bologna: the role of women as taxpayers
Smurra, Rosa
2020
Abstract
The article draws on the Estimi of 1296‒1297, the property records that are part of a system of direct taxation based on the assessment of the wealth of citizens, consisting of thousands of tax returns filed by Bolognese taxpayers. The Estimi are examined in order to ascertain the presence of women (in their role as daughters, mothers, wives, and widows) as taxpayers and their role in society and the city economy, in which they were active in various ways, from services to individuals and families to craft activities, trade and credit.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.