Download PDF | (Routledge History Handbooks) Denis Menjot, Mathieu Caesar, Florent Garnier, Pere Verdés Pijuan - The Routledge Handbook of Public Taxation in Medieval Europe-Routledge (2022).
513 Pages
Beginning in the twelfth century, taxation increasingly became an essential component of medieval society in most parts of Europe. The state-building process and 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 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 Public 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.
Denis Menjot is Emeritus Professor of Medieval History at the Université Lumiére-Lyon 2. With Pere Verdés Piyuan he directs the e-Glossary of Medieval Taxation. He has been president of the European Association of Urban History (2006-2008). He 1s president of the Société Francaise d’Histoire Urbaine and director of Histoire Urbaine, corresponding member of the Real Academia de la Historia. His previous publications include “Taxation and Sovereignty in Medieval Castile”, in Authority and Spectacle in Medieval and Early Modern Europe, London, Routledge, 2017.
Mathieu Caesar is Associate Professor in Medieval History at the Université de Genéve. He is the author of Le pouvoir en ville. Gestion urbaine et pratiques politiques a Geneve (fin XLII — début XVF siécles), Brepols, 2011, and the editor of Factional Struggles. Divided Elites in European Cities and Courts (1400-1750), Brill, 2017, and (with Franco Morenzoni), La Loi du Prince, vol. 1: Les Statuts de Savoie d’Amédée VIL (1430), Turin, 2019.
Florent Garnier is Professor in Legal History at the University of Toulouse 1 Capitole. He is member of Commission scientifique du Comité pour l’Histoire Economique et Financiére de la France. His previous publications include “Le fort portant le faible”, Déclarez vos revenus! Histoire et imaginaire d’un instrument fiscal (XVII'—XXI° siecle), O. Poncet and K. Weidenfeld (Etudes réunies par), Collection “Etudes et rencontres de l’Ecole des Chartes”, 57, Paris, 2019.
Pere Verdés Pijuan is currently Senior Scientist in the IMF-CSIC in Barcelona, Spain, where he directs the research group on “Taxation and public finances in the Crown of Aragon (13th— 15th centuries)”. He is director with Denis Menjot of the Glossary of Medieval Taxation and is part of the Steering Committee of the research network on taxation in the Hispanic kingdoms Arca Comunis. Since 2019, he has been director of the Anuario de Estudios Medievales.
This book received financial support from the Fonds General de l'Université de Geneve, the CIHAM, the Université de Toulouse 1 Capitole and the Spanish R+D+I project PGC-2018-100979-B-C22. It is also part of R+D+I projects PGC2018-097738-B-100, PID2021-126283NB-100 and PID2021-123286NB-C21, funded by MCIN/ AEI/10.13039/ 501100011033/ and: “ERDF A way to make Europe”
CONTRIBUTORS
Marc Boone (Ghent 1955) was till 2021 full professor of medieval history at Ghent university. Member of the Royal Flemish Academy for Sciences and the Arts of Belgium, invited professor in Dion, Paris (Sorbonne and EHESS), Milano. Francqui chair holder at the Université Libre de Bruxelles, former president of the European Association for Urban History, member of the Academia Europaea. He has published extensively on urban history, Burgundian history, financial history. At the occasion of his retirement a selection of his articles was edited: City and State in the medieval Low Countries. Collected studies by Marc Boone, Turnhout, Brepols, 2021.
Laurence Buchholzer is miaitresse de conferences of medieval history at the University of Strasbourg. Her doctoral thesis on interurban relations in Franconia was published under the title: Une ville en ses réseaux. Nuremberg a la fin du Moyen Age, Paris, Belin, 2006. Laurence Buchholzer is currently focusing her research on pragmatic literacy in German towns in the late Middle Ages (account books, tax books, administrative books, etc.), as well as on privileges and charters of urban liberties. She also coordinates research on university and knowledge history in Strasbourg in the nineteenth and twentieth centuries. Her affiliation research unit is the UR 3400 (ARCHE), University of Strasbourg.
Mathieu Caesar is Associate Professor in Medieval History at the Université de Genéve. His research interests include late medieval urban societies, the Sabaudian principality and factional conflicts. He is also currently working on a new research on social and political downfalls during the fourteenth and fifteenth centuries. His books include Le pouvoir en ville. Gestion urbaine et pratiques politiques a Geneve (fin XIII’-début XVF siécles), Tarnhout, Brepols, 2011; Histoire de Geneve, t. 1: La cité des évéques (IV—XVF siécle), Neuchatel, Alphil, 2014. He his the editor of Factional Struggles. Divided Elites in European Cities and Courts (1400-1750), Leiden, Brill, 2017; with Marco Schnyder, Religion et pouvoir. Ordre social et discipline morale dans les villes de l’espace suisse (XIV-—XVIIE s.), Neuchatel, Alphil, 2014 and with Franco Morenzoni (ed.), La Loi du Prince, vol. 1: Les Statuts de Savoie d’Amédée VII (1430). Une ceuvre législative majeure, Turin, Deputazione Subalpina di Storia Patria, 2019.
Kate Fleet is the Director of the Skilliter Centre for Ottoman Studies, Newnham College, University of Cambridge. Her current research interests include various aspects of Ottoman commercial history and relations between the early Turkish republic and the Great Powers. Her books include European and Islamic Tiade in the Early Ottoman State: the Merchants of Genoa and Turkey (Cambridge: Cambridge University Press, 1999), A Social History of Ottoman Istanbul (Cambridge: Cambridge University Press, 2010), together with Ebru Boyar and Ottoman Economic Practices in Periods of Transformation: the Cases of Crete and Bulgaria (Ankara: Tiirk Tarih Kurumu Basimevi, 2014), together with Svetla Ianeva. She has recently edited four volumes together with Ebru Boyar: Ottoman Women in Public Space (Leiden: Brill, 2016), Middle Eastern and North African Societies in the Interwar Period (Leiden: Brill, 2018), Entertainment Among the Ottomans (Leiden: Brill, 2019), and Making a Living in Ottoman Anatolia (Leiden: Brill, 2021). She is the editor of The Cambridge History of Turkey: Byzantium-Turkey, 1071-1453 (Cambridge: Cambridge University Press, 2009) and, together with Suratya N. Faroqhi, of volume II, The Ottoman Empire as a World Power, 1453-1603 (Cambridge: Cambridge University Press, 2012). She is an Executive Editor of the Encyclopaedia of Islam Three.
Angel Galan Sanchez is Professor of Medieval History at the University of Malaga. He has been “Post-doctoral Fleming Research Fellow” at the University of Edinburgh (1985— 1986), Visiting Professor at the University of Lyon 2, Visiting Fellow at the Polish Academy of Sciences, the University of Paris IV, LVEHESS in Paris, the University of Roma Tre and the Escuela Espafiola de Arqueologia e Historia in Rome. In 2008 he founded Arca Comunis, a research network dedicated to the study of Fiscal Systems in the Middle and Modern Ages. The network houses research groups from Spain, France, Italy and Portugal. Author of a hundred works, he has mainly devoted himself to the study of Mudéjares y Moriscos in the Crown of Castile and the Tax System in Castile. Some of his works related to fiscal systems: Haciendaregia y poblacion en el Reino de Granada (1997, with R. G. Peinado), “An Old Society. “Mudejar Neighbors: New Perspectives” in A. Fabregas (ed), The Nasrid Kingdom of Granada betwen East and West (Brill, 2021). He 1s coeditor of El alimento del Estado y la salud de la Res Publica. Origenes, estructura y desarrollo del gasto publico en Europa (2013, with J. M. Carretero), Siete siglos de fraude fiscal en Europa (2020, with J. I. Fortea and J. Gelabert) or El precio de la diferencia: mudejares y moriscos ante el fisco castellano (2020 with A. Ortega and P. Ortego).
Alejandro Garcia-Sanjuan earned a PhD in Medieval History from the University of Seville and is currently Professor of Medieval History at the University of Huelva (Spain). His major publications include Till God Inherits the Earth. Islamic Pious Endowments in al-Andalus (Brill, 2007), Coexistence and Conflict. Religious Minorities in Medieval Iberia (University of Granada, 2015, in Spanish), The Islamic Conquest of Iberia and the Misrepresentation of the Past (Marcial Pons, 2019, 2nd ed., in Spanish). More recently, he published Jihad. The Rules of War in Classical Islamic Doctrine (Marcial Pons, 2020, in Spanish) and co-edited with Hussein Fancy What was the Islamic Conquest of Iberia? Understanding the New Debate (Routledge, 2021).
Florent Garnier is Professor at the University of Toulouse 1 Capitole, his fields of research are Legal History, Medieval Taxation and Public Finances, Commercial law in Medieval and Modern times. Since 2013 he has been Member of the Commission scientifique du Comité pour I’Histoire Economique et Financiére de la France and since 2015 Member of Director Commitee Thematic Network for Cooperative Research on the History of the Hispanic Fiscal Systems (13th—18th centuries). Some publications: Un consulat et ses finances: Millau (11871461), Paris, C.H.E.FF, 2006, 947 p.; La famille et Pimpét, L. Ayrault and FE Garnier (dir.), Collection “Lunivers des normes”, Presses Universitaires de Rennes, Rennes, 2009, 134 p.; Histoire du discours fiscal en Europe, L. Ayrault and F Garnier (dir.) coll. “Finances publiques”, Bruxelles, Bruylant, 2014, 211 p.; Histoires du droit commercial, coll. “Corpus Histoire du droit”, Paris, Economica, 2020; “Le boursier, le souquet et le consulat: droit et finances 4 Millau en 1441-1442”, Cultures fiscales en Occident du X® au XVIEF siecle. Etudes offertes a Denis Menjot, FE Garnier, A. Jamme, A. Lemonde and P. Verdés Pijuan (dir.), Etudes Médiévales Ibériques, vol. 17, Méridiennes, Presses Universitaires du Midi, Toulouse, 2019, pp. 143-152; “Le fort portant le faible”, Déclarez vos revenus! Histoire et imaginaire d’un instrument fiscal (XVIII—XXI° siecle), O. Poncet and K. Weidenfeld (Etudes réunies par), Collection “Etudes et rencontres de l’Ecole des Chartes”, 57, Paris, Ecole nationale des chartes 2019, pp. 131-142.
Pierre Gonneau is professor at Sorbonne Université (Paris) and directeur d’etudes at Ecole Pratique des Hautes Etudes (Paris). His main publications are: Des Rhés a la Russie: Histoire de l’Europe orientale (730-1689), Paris, PUF 2012; La Russie impériale: l’empire des tsars, des Russes et des non-Russes (1689-1917), Paris, PUK 2019; Ivan le Terrible, ou le métier de tyran, Paris: Tallandier, 2014; Novgorod: histoire et archéologie d’une république russe médiévale (970-1478), Paris, CNRS, 2021.
Piotr Guzowski is professor at the University of Bialystok, Poland; he is an author of two books in Polish: Chtopi i pieniqdze na przetomie sredniowiecza i czaséw nowozytnych (2008) [Peasants and money at the turn of the Middle Ages] and Rodzina szlachecka w Polsce przedrozbiorowe/. Studium demograficzne (2019) [Noble Family in Pre-partition Poland. Demographic study] and co-editor of the volume: Framing the Polish Family in the Past (Routledge 2021). His main interest are connected with economic history, historical demography and environmental history. He is principal investigator in the project Financial capacity of Jagiellonian states in in the comparative perspective.
Michel Hébert is emeritus professor at the Université du Québec 4 Montréal, member of the Royal Society of Canada and foreign correspondent of the French Académie des Inscriptions et Belles-Lettres. He specializes in late medieval urban history and in the history of political representation. Among his recent works are L’enquéte générale de Leopardo da Foligno dans la viguerie de Draguignan (janvier-mars 1333), Paris, Editions du Comité des travaux historiques et scientifiques, 2012; Parlementer. Assemblées representatives et échange politique en Europe occidentale a la fin du Moyen Age, Paris, Editions de Boccard, 2014, which received the prix Gobert of the Académie des inscriptions et belles-lettres, and La voix du peuple. Une histoire des assemblées au Moyen Age, Paris, Presses Universitaires de France, 2018. Most recently, he published, in association with Jean-Michel Matz, the Journal de Jean Le Fevre, chancelier des ducs d’Anjou et comtes de Provence (1381-1388), Rennes, Presses Universitaires de Rennes, 2020.
Armand Jamme is an agrégé d’ Histoire doctor of the Sorbonne and a former member of the Ecole francaise de Rome. Director of Research at the CNRS since 2012, his work focuses on the rationalities specific to the government of populations, studied within the framework of the only power without equivalent in the Middle Ages, the papacy, between the twelfth and the sixteenth century. In this period, the West moved from an ideological structure in which the head of the Church was the head of all forms of cultural and political expression (theocratic model) to a time for balance, in which he was only one of the determinants of European historical evolution.
Maureen Jurkowski, Honorary Research Fellow in the History Department at University College London, is an archival historian specialising in the history of late medieval England. She has worked on numerous research projects at various UK universities over the last 25 years; most notably, she spent six years cataloguing medieval and early modern taxation records for the “E 179 project” at The National Archives, London. In addition to many publications on other subjects, she is co-author of the reference handbook Lay Taxes in England and Wales, 1188-1688 (London, 1998), an editor of fifteenth-century income tax records, and has written articles and essays on the taxation of both the laity and the clergy. Among other research papers she is preparing for publication are studies of the 1489 income tax and of clerical tax exemptions for malicious indictments by the laity.
A historian of Middle and Late Byzantine Period (7th—15th c.), Dr. Anastasia Kontogiannopoulou has written extensively about the economic and administrative organization of Byzantium during the Palaiologan Era (1261-1453) and various aspects of the economic, ecclesiastical and social life especially during the middle and late Byzantine period (7th—15th c.). She is the author of two books, and the editor of another one. She is published over twenty essays on various topics. She received her B.A in History (1995), M.A. and PhD in Byzantine History (1997 and 2003 respectively) from the Department of History and Archaeology, Aristotle University of Thessaloniki (Greece). She was Fellow of the Greek State Scholarships Foundation for Ph.D. (2000-2003) and post-doctoral research (2004-2005). She has worked in many research centers in Greece as Associate Researcher of Byzantine History and she has taught Byzantine History at the Hellenic Open University. She also has participated in Seminars of Byzantine History in Greece and France, as well as in many national and international Scientific Congresses. She has been appointed at the Research Centre for Medieval and Modern Hellenism of the Academy of Athens (KEMNE/Greece) since 2008. She is working concurrently on two projects. The first explores institutional and social aspects of late byzantine cities. The second explores gender roles and identities in Byzantium during the Palaiologan era (1261-1453). She also participates in the collective research project of KEMNE: “Social and Intellectual mobility of Modern Hellenism (1204-1821). Itineraries of persons, ideas, goods”.
Mario Lafuente Gomez is Profesor Contratado Doctor at the University of Zaragoza where he teaches Medieval History. PhD in History at the University of Zaragoza (2009), he received the extraordinary award. His research interests are focused on war, power and public finance in the Late Medieval Crown of Aragon. He is the author of Guerra en ultramar. La intervencion aragonesa en el dominio de Cerdena (1354-1355), Zaragoza, 2011; Dos Coronas en guerra. Aragon y Castilla (1356-1366), Zaragoza, 2012; and Un reino en armas. La guerra de los Dos Pedros en Aragon (1356-1366), Zaragoza, 2014. He has also published several papers and book chapters and is the editor of some books on Economic and Social History. He is a founding member (2015) of the Iberian Association of Military History. 4th-16th Centuries and the author of the chapter devoted to the Crown of Aragon in the volume War in the Iberian Peninsula. 700-1600, edited by Joao Gouveia Monteiro and Francisco Garcia Fitz (Routledge, 2018).
Jean-Francois Lassalmonie was born in 1968. A former student of the Ecole normale supérieure in Paris, he obtained his doctoral degree in medieval history from the University of Paris Sorbonne in 1996, after presenting a thesis on La boite a l’enchanteur. Politique financiere de Louis XI (1461-1483), which was published in 2002. He devotes his research to the political and institutional history of the French royal state in the late Middle Ages, with special emphasis on finance. He is a master of conference in medieval history at the Ecole normale supérieure since 1996. He acted as director of studies of the ENS History Department from 2008 to 2020.
Thomas Lindkvist, born 1949, Fil. Dr (Uppsala), Professor emeritus of medieval history at the University of Gothenburg. He has participated in several international and interdisciplinary projects and networks. His research interests include the agrarian social relations of medieval Sweden in a comparative Nordic perspective. He has studied the state formation in the Middle Ages: especially the transition from a predatory economy of the Viking Age to the medieval economy based upon appropriation of the internal resources. He has also contributed to the study of Christianization and the Swedish crusades in Finland. Recent research topics include the medieval iron production and its role in transforming medieval Sweden. Following a long interest in legal history, his most recent publication is a translation into English with introduction and commentary of the oldest provincial law codes of Sweden The Vastgéta Laws (Routledge, 2021).
Patrizia Mainoni after teaching at the Universita degli Studi di Milano, has been full professor of Medieval History at the Universities of Bari and Padua. She has taught quantitative methods applied to history, Economic and Social History of the Middle Ages, Medieval History, History of Women and of Gender Identity. Her research interests concern the relations between economy, politics and society during the twelfth—fifteenth centuries. She studies Mediterranean trade, manufacturing and guilds, fiscal and financial institutions in the communal and seigniorial periods (twelfth—fifteenth c.), and gender history. She is particularly interested in the history of taxation from the eleventh to the sixteenth century. She has published numerous volumes and essays in Italian and foreign publications and edited sources relating to the thirteenth-fourteenth centuries in Lombardy: Mercanti lombardi fra Barcelona e Valenzia nel basso medioevo, 1982; Economia e politica nella Lombardia medievale. Da Bergamo a Milano fra XUI e XV secolo, 1994; Le radici della discordia. Ricerche sulla fiscalita a Bergamo tra XIII e XV secolo, Milano 1997; Politiche finanziarie e fiscali nell’ Italia settentrionale (secoli XIH-XV), a cura di Patrizia Mainoni, 2001; I Registri Litterarum di Bergamo (1363-1410). Il carteggio dei signori di Bergamo, a cura di Patrizia Mainoni e di Arveno Sala, 2003; “Con animo virile”. Donne e potere nel Mezzogiorno medievale (secoli XI-XV), a cura di Patrizia Mainoni, 2010; Comparing Tivo Italies. Civic Tradition, Tiade Networks, Family Relationships between Italy of Communes and the Kingdom of Siciliy, edited by Patrizia Mainoni and Nicola Lorenzo Barile, 2020.
Denis Menjot is currently Emeritus professor of Medieval History at the University LumiéreLyon 2 after having been professor at the University of Strasbourg (1991-1996) and assistant professor at the University of Nice (1972-1990). His research interests include urban history, municipal and royal finance and taxation, power and social control in Medieval Castile. He is the author of numerous books and articles including Fiscalidad y sociedad: Los murcianos y el impuesto en la baja edad media (Murcia, 1986); Les Espagnes médiévales (Hachette, 1996); Murcie castillane (1243-milien du XV): Une ville au temps de la frontiére (Casa de Velazquez, 2002; Spanish translation, 2009). He is co-author with Patrick Boucheron of La Ville médiévale (Le Seuil, 2003). He was the director (1996-2010) with Manuel Sanchez Martinez or an international team on Urban Taxation in the Mediterranean West in the Middle Ages (7 volumes of proceedings have been published). He is director with Pere Verdés Pijuan ot the Glosary of Medieval Taxation. He has been president of the European Association of Urban History (2006-2008). He is president of the Société Frangaise d’Histoire Urbaine and director of Histoire Urbaine since 2007.
Serena Morelli is associate university professor of Medieval History at the Department of Literature and cultural heritages of University of Campany “Luigi Vanvitelli”. She is member of the teaching staff of the Phd in History and transmission of the cultural inheritances and coordinates the laboratory “History, memory and image of the territory” at the same University. She has been fellow of the Istituto italiano di studi storici and of the Ecole francaise de Rome; and is member of the editorial boards of Rives Méditerranéennes and Polygraphia. Among the international research groups of which she was part, directed, as regard Soyhthern Italy, Europange. Les processus de rassemblaments politiques: l’Europe angevine (XII’-Xv’ siécles), financed by ANR. Her research fields are the history of Southern history in the late medieval ages, with particular attention to fiscal polities, prosopography, administration history and lordships. Among her books: Razionalita all’opera. I bilanci della Contea di Soleto nei domini del principe di Taranto Giovanni Antonio Orsini, Giannini, Napoli 2020; Per conservare la pace. I giustizieri nel Regno di Sicilia da Carlo Ia Carlo I d’Angid, Liguori, Napoli, 2012.
Jordi Morellé Baget holds a PhD in Medieval History from the University of Barcelona (1998). Since the 1990s, he has been involved in various research projects at the Mila i Fontanals Institution (Barcelona-CSIC) and the University of the Balearic Islands, and more recently in the project directed by Ana Rodriguez at the CCHS-CSIC Institute of History (Madrid) Petrifying Wealth. The Southern European Shift to Masonry as Collective Investment in Identity, c.1050-—1300. His main line of research is the study of the ecclesiastical taxation in the Crown of Aragon. He is a member of the Grup de Recerca consolidat de la Generalitat de Catalunya (Catalonia Regional Government Consolidated Research Group — Renda feudal i fiscalitat a la Catalunya baixmedieval) and of the “Arca Communis” [www.arcacomunis.uma.es/] research network. He is also contributing to the project La desigualdad econdmica en las ciudades catalanas y mallorquinas durante la baja Edad Media a través de las fuentes del impuesto sobre la riqueza (Economic inequality in Catalan and Majorcan cities during the late Middle Ages through the sources of wealth taxation) directed by Pere Verdés. He is the author of several books and editor of some others, as well as having published more than seventy articles in journals and collective works.
ffiigo Mugueta Moreno is Lecturer in Medieval History in the Department of Social and Education Sciences of the State University of Navarra, and Associate Lecturer in Medieval History in the Associated Center of the UNED (Universidad Nacional de Educacion a Distancia) in Pamplona. He is also coordinator of Geography and History in the Master of Teaching in Secondary Education, in the State University of Navarra, and Advisor of the entrance exams to the University in Navarre. He is director of the GTLHistory Project (Games to Learn History), at the I-Communitas research institute. He did his doctoral thesis on finance and taxation in the kingdom of Navarra in the fourteenth century. He is the author of numerous scientific articles and books on medieval Navarra.
Pablo Ortego Rico (Madrid, 1984). PhD in History (Complutense University of Madrid, 2013) with Extraordinary Award. Since 2016 he has been Lecturer in Medieval History in the Department of Historical Sciences of the University of Malaga, where he was previously the beneficiary of a Juan de la Cierva postdoctoral contract. His research focuses on the study of the relationships between taxation, power and society within the framework of the statebuilding process in late medieval Castile, and on the analysis of the Castilian Mudejar religious minority between the thirteenth and fifteenth centuries. He is currently co-director of the Research Project Building up a fiscal culture in Castile (13th—-16th centuries): powers, negotiation and social articulation (PGC2018-097738-B-I00), and Member of the Scientific Comittee of Arca Comunis (Network of Cooperative Research on the History of the Hispanic and European Taxation). Author of more than fifty specialized publications, he has participated in twelve R&D projects and national and international research networks. Among his publications, the monographic volume Poder financiero y gestion tributaria en Castilla: los agentes fiscales en Toledo y su reino (1429-1504) (Madrid, Instituto de Estudios Fiscales, 2015) stands out.
Albert Reixach Sala (Santa Pau, 1986) is Juan de la Cierva — Incorporaci6n postdoctoral researcher at the Department of History of the University of Lleida. Doctor in History at the University of Girona (2015) with extraordinary award, he was trained as PhD student at the Institucid Mila i Fontanals of the Spanish National Research Council. He has also been lecturer and postdoctoral researcher at the University of Girona and visiting scholar at Ghent University and University of Paris 1 Panthéon-Sorbonne. He combines studies on several aspects of the society and economy of Late Medieval Crown of Aragon, with special attention to finances and local institutions. He has published two monographs on these issues, as well as several peerreviewed journal articles and book chapters.
Lydwine Scordia is Senior Lecturer Habilitated to direct Research (HDR) at the Université of Rouen Normandy, her fields of research are Political and Financial History, thirteenth— sixteenth centuries (theory, bibliocal exegesis, theology, history, literature, illuminated manuscripts). Some publications: “Le roi refuse l’or de ses sujets. Analyse d’une miniature du Livre de bonnes meurs de Jacques Legrand”, Médiévales, 46, 2004, pp. 109-130; “Le roi doit vivre du sien”. La théorie de Vimpét en France (XII'-XV’ siécles), Paris, Institut d'Etudes Augustiniennes, Série Moyen Age et Temps Modernes, 40, 2005, 539 p.; “Rendez a César et autres lemmes bibliques 4 connotation fiscale utilisés dans le discours politique des XHI* et XIV° siécles”, La religion et ’impét, dir. Ludovic Ayrault et Florent Garnier, La Lettre du Centre de Michel de L’Hospital, 1, mars 2012, pp. 5-22; “L’enseignement fiscal de Louis XI au futur Charles VIII dans le Rosier des guerres”, Cultures fiscales en Occident du X* au XVIE siecle. Etudes offertes a Denis Menjot, E Garnier, A. Jamme, A. Lemonde and P. Verdés Pijuan (dir.), Etudes Médiévales Ibériques, vol. 17, Méridiennes, Presses Universitaires du Midi, Toulouse, 2019, pp. 105-113; “La conception fiscale du royaume de France 4 la fin du XV*° siécle d’aprés le Rosier des guerres’”’, Les grandes ceuvres fiscales, dir. Christophe de la Mardiére, Revue européenne et internationale de droit fiscal, 2019/3, pp. 289-300.
After obtaining his PhD in Medieval History, Alessandro Silvestri worked in various academic institutions such as the Birkbeck College, Trinity College Dublin, and Villa I Tatti | The Harvard Center for Italian Renaissance Studies. Currently, he is a Beatriu de Pinds fellow (MSCA-COFUND) at the Institucion Mila y Fontanals de Investigacion en Humanidades of Barcelona, the Humanities’ section of the Spanish National Research Centre (CSIC). His area of research includes Sicily and the Crown of Aragon in the later Middle Ages, with a particular focus on topics such as bureaucracy, information management, archives, and finances. On those and other themes he published various book chapters and articles in various prestigious academic journals (such as Journal of Medieval History, Accounting History Review, and Viator), as well as a monograph entitled L’amministrazione del regno di Sicilia Cancelleria, apparati finanziari e strumenti di governo nel tardo medioevo (Viella, 2018).
Dr hab. Urszula Sowina is a professor at the Centre of History of Material Culture at the Institute of Archaeology and Ethnology, Polish Academy of Sciences in Warsaw. Chairwoman of the Commission of Urban History at the Committee on Historical Sciences of the Polish Academy of Sciences and member of the International Scientific Advisory Board of the International Meetings of the Middle Ages in Najera (Spain). She is the author of publications on the history of medieval and early-modern towns: sociotopography, layout, society, economics, history of material culture, water supply, legal systems, testaments and inventories of movable goods of the burghers of Cracow in the fifteenth—sixteenth centuries. She is the editor and co-author of the The Historical Atlas of Polish Towns, vol. 6: Greater Poland, fasc. 1: Kalisz, Torun 2021. Among her most important publications are also: Water, Towns and People. Polish Lands against a European Background until the Mid-16th Century. Peter Lang Edition: Frankfurt am Main 2016, pp. 529 + ill. (Polish edition: Woda i Iudzie w miescie pozZnosredniowiecznym i wezesnowozytnym. Ziemie polskie z Europa w tle, Warszawa 2009, pp. 488); The Relations of the Town of Krakow and Its Patriciate with the Ruler and the Wawel Court from the 13th Century to the First Half of the 16th Century. Studies in European Urban History (SEUH) 35: La cour et la ville dans (Europe du Moyen Age et des Temps Modernes, sous la dir. de Léonard Courbon et Denis Menjot, Brepols: Turnhout 2015, pp. 225-236; Medieval Towns as a Research Problem in Polish Historiography over the Past Tivo Decades. Documenta Pragensia, XXII/1: Stadte im Mittelalter und in der Friihen Neuzeit als Forschungsthema in den letzten zwanzig Jahren. Praha 2013, pp. 495-511.
Pere Verdés Pijuan, PhD in Medieval History from the University of Barcelona, is currently Senior Scientist in the IMF-CSIC in Barcelona (Spain). Since 2008 he has been the principal investigator of R&D projects on taxation and public finances in the Crown of Aragon during the late middle ages that are funded by the corresponding Spanish Ministry and he is also one of the coordinators of the Critical Glossary of Medieval Taxation edited by the University of Lyon II and the IMF-CSIC. His major publications include La ciudad en el espejo: hacienda municipal e identidad urbana en la Cataluna bajomedieval (2010); “Car les talles son dificils de fer e pijors de exigir”. A proposito del discurso fiscal en las ciudades catalanes durante la época bajomedieval (2012); Fiscalidad urbana y discurso franciscano en la Corona de Aragon (s. XIV-XV) (2015); El mercado de la deuda publica en la Cataluna de los siglos XIV-XV (2015); (with P. Orti) The crisis of public finances in the cities of late medieval Catalonia (1350-1500) (2016); (with J. Morelld et al.) A study of economic inequality in the light of fiscal sources: the case of Catalonia (14th—18th centuries) (2020).
GENERAL INTRODUCTION
Denis Menjot, Pere Verdés Pijuan, Florent Garnier and Mathieu Caesar
In the Middle Ages, as in other times, finance was the basis of everything, conditioned everything and reflected everything ... men have lived and are living with financial and fiscal problems.!
In the long history of taxation in western Europe, the last three centuries of the Middle Ages, which are the focus of this book, are an essential stage because they were a period when public taxation — understood as a compulsory and generalised levy for the public good — began to be established. The legitimacy of taxation was also challenged and debated, and different types of taxation and management methods were experimented.
The very elaborate tax systems that had existed in the ancient world gradually disappeared during the Early Middle Ages in the political formations that had taken over from the Western Roman Empire.” Only in a few kingdoms, such as the Visigothic Kingdom of Toledo, and in the Carolingian Empire, did some remnants of classical taxation remain or were re-established, often in a transitory manner.* At the end of the first millennium, taxes were nearly unknown to the West, with a few rare exceptions, the most famous of which was the Danegeld levied in the Anglo-Saxon kingdoms originally to fend off the Scandinavian invasions and which continued until the eleventh century.* These few taxes were economically marginal. The princes and lords, who dominated both the land and the populace, levied heavy fees and tolls,® even appropriating in some cases the fiscal prerogatives of the ancient fiscus. However, these levies should not be confused with public taxes because they were raised for the particular interests of the lordships and not for those of the general community of the kingdom.
It was not until the thirteenth century that taxation in the strict sense began to reappear when princes and kings had become powerful enough to begin demanding financial support from all their subjects, and cities had grown and become autonomous enough to levy taxes within their boundaries to ensure their defence.°
This revival coincided, and was caused by, the recovery of Roman law during the twelfth and thirteenth centuries. Born out of its era and scholarly reflection, the tax issue then became part of the daily life of the lordships, the towns and the kingdoms. It resulted in a renewed production of documents that became more numerous and varied within different communities and institutions, both ecclesiastical and secular. Fiscal and financial documents, linked to other texts (such as charters, registers of deliberations and cartularies) thus contributed to the formation of a new “documentary landscape”, in the abundance of scriptural texts and the proliferation of pragmatic writings.’
In the last centuries of the Middle Ages, western European monarchies, principalities and cities — chiefly the important city-states of central and northern Italy — were gradually implementing a fiscal system, that is to say, “a set of tax procedures and levies which combined in such a way that no source of income or wealth could escape the drain.’ In the early stage, taxation was somewhat occasional and improvised, but a financial administration was put together, more or less coherent rules of management were established, and its methods of collection gradually became more efficient. During the fifteenth century, after three centuries of experiments, backtracking, aborted attempts and rejections, the tax’ — at first levied exceptionally, irregularly even if frequently, often to help the king, the prince and the city defend the territory — steadily became an ordinary, regular levy, supposedly consented to by the entire population and concerning all subjects.
This evolution has been theorised by Richard Bonney and Mark Ormrod in what is known as “New Fiscal History”, which revisited Schumpeter’s interpretative model in four successive ideal types of state in Europe between Antiquity and the Modern Age, according to their fiscal regime: tribute state, domain state, tax state and fiscal state.'° Our book focuses on the transitional period from the domain state — when the rulers relied on their own patrimonial and seigneurial revenues — to tax state when a large part of revenues were raised through taxation of all the subjects of the state. Without delving into the controversy about the validity of this model and its teleological vision,'' what is important is that at different times in the monarchies, principalities, and in some large cities of central and northern Italy, a tax system was born that can be described as a state. A “state” that, despite the debates generated about the term, we can define according to the ideal parameters that Chris Wickham proposes: the centralization of legitimate enforceable authority (justice and the army), the specialization of governmental roles, the concept of public power, independent and stable resources for rules and a class-based system of surplus extraction and stratification."
Originally created with the aim of covering clearly specified public expenditure, taxation eventually became instrumental to economic development — either supporting or hindering it — and to the acceleration or the obstruction of social dynamics and the genesis of administrative structures. Whether or not they were aware of it, the authorities played their part in the process, through careful orientation of the collection of private resources on the one hand, and the redistribution of the proceeds, on the other. Taxation was also a means for the monarch, the prince and the city-states to impose their power over a territory and its inhabitants and a means of control and integration of subjects, that is to say, it also held a political significance that extended well beyond finances. Furthermore it was the main area of contact between the central authority and the rest of the population. It was ultimately a foundation for the monarchical and princely states that rose to power across Europe in the Late Middle Ages."
Monarchical or princely fiscal pressure also had repercussions on urban taxation, as the city administration could act as a levying agent for the state, which did not have the necessary apparatus at its disposal, and could take charge of the assessment and/or collection of a royal tax or participate in it. Hence urban communities — and not only the large Italian city-states — began to collect taxes granted by kings or princes during this period. Sometimes, these taxes added to the resources they derived from their domains, which varied greatly in importance. State finances had a growing influence on municipal finances, as towns could take advantage of the request for a subsidy to impose an additional levy on their inhabitants. The establishment and development of this municipal taxation seems to have followed the same evolution as that of the state taxation and often under the influence of the latter. Thus, in a lot of towns, there was no accounting or tax documentation prior to royal or princely demands. These systems were therefore closely linked, in some cases even competed, and their weight was added to the burden on the taxpayers.
In the Late Middle Ages, the fiscal panorama in western Europe was completed with the taxes collected by lords and by the Church. In the first case, we have to start from the fact that, during the last centuries of the medieval period, it was still not easy to distinguish between public and private power. Resources of a patrimonial and feudal nature continued to be paid to princes and monarchs, and many lords collected public taxes, either because they customarily had them, because they usurped them, or because they were granted them by sovereigns.'* The Church, for its part, possessed its own taxation system that affected both laymen and, above all, clergymen. In a Christianised medieval Europe, all the faithful had to pay tithes and other taxes to the Church.’° Yet in addition to this ecclesiastical taxation, the papal monarchy established its own system of taxation of the clergy in the course of the fourteenth century, the collection of which was rationalised across Christendom and which went hand in hand with the centralisation and substantial development of its administration.'®
All the above-mentioned issues have generated an abundant mass of individual or collective publications and a flourishing of scientific meetings, in which the studies devoted to the beginnings of royal and urban systems of taxation are especially important. But there is still no comprehensive synthesis on a European scale that takes into account the monarchic and the municipal tax systems during the last three centuries of the Middle Ages; these have almost always been studied separately.'’ The research is still partially fragmented along national boundaries. The comparative studies are limited almost exclusively to the kingdoms of France and England during the last three centuries of the Middle Ages.'*
In this context, this Handbook of Public Taxation in Medieval Europe aims to contribute to a comprehensive overview of public taxation systems on a European scale — not only of the major European states'? — and to suggest new paths of inquiry, especially for a comparative history and the drawing up of a fiscal geography. At the origin of this book stands a group of seasoned scholars who have been working on medieval taxation in Europe for many years. Thus, the Handbook draws on our longstanding collaborative research in this field, which has led to the publication of many collective volumes and to the Online Critical Glossary of Medieval Taxation.”
To ensure coherence and to facilitate a comparative reading, we have written the Handbook as a collection of specially commissioned essays. We then brought together other historians specialised in these fiscal and financial issues in different European countries, most of whom had already worked together with one another and with the editors of this volume. We sent them an overarching text pointing out the various questions that we considered essential, but leaving them free to address other issues raised by their sources. This leaves the reader with the inevitably controversial task of testing the major theories through these multiple cases.
Our presentation is not intended to be exhaustive, but it focuses on certain questions and overlooks others. In this way, despite its unquestionable importance,”!
seigniorial taxation 1s only dealt with tangentially, as it would have been impossible to summarise the available information about the huge numbers of manors that made up the different territories analysed. Specifically, attention is paid to the resources of the royal domain, feudal and patrimonial in nature because, as has been mentioned, these incomes always constituted an important part of the monarchy’s revenues.” Reference is also made to the public taxes that, for one reason or another, were collected by certain noblemen, whose domains were sometimes veritable states within the state.?? With regard to ecclesiastical taxation, this is dealt with individually because
its different taxes were omnipresent throughout the Christian west, although in some cases exactions transferred (or usurped) to the monarchies of different territories are also particularly documented. Nor must the growing fiscal pressure exerted by urban authorities over clergymen be overlooked, in view of the immense volume of wealth that they gradually amassed.”
Furthermore, this volume prioritises the study of taxation over that of finances or other collateral terms. However it is inevitable to refer to the different forms of public debt recorded in the territories studied at the end of the Middle Ages, as the authorities of the time found themselves obliged to constantly resort to credit and they linked their financing to the product of taxation. In this respect, especially interesting is the phenomenon of consolidated debt that is recorded in towns and cities in different parts of western Europe, and also the first examples of collective debt by larger territorial units.7 A detailed study of it would however require a volume devoted solely to it, as is the case with the question of coinage. As we shall see, from the thirteenth century taxes paid to the prince by virtue of the privilege he possessed over the minting of coinage became widespread. They are alluded to, but not other means that the monarchy had to make the most of its power over the coinage; specifically, the repeated debasements that are recorded during the Late Middle Ages in virtually every part of Europe.”°
On the contrary, taxation is dealt with broadly, without adopting the restricted concept of “tax” in its current juridical or economic meanings, as it is impossible to apply them stricto sensu to the Middle Ages. The reflections of different authors who have tackled the question of the different types of taxation in the medieval period are taken as a reference, beginning with Ch. Wickham. This author distinguishes between three ideal types of exaction: the tributes demanded by force at random, the rents from the land and what he calls taxation proper, that is, “resources extracted by rulers from their subjects (except those explicitly exempted) according to defined and more-or-less systematic criteria”.*? This volume focuses essentially on the second and above all the third category, although it also includes references to the first. In this respect, one must remember the warning given by S. Carocci and S. Collavini with respect to the continuity of exactions such as tribute and plunder until the Early Modern Age. According to these authors, the opposition between taxes and tributes should be played down, as very often both exactions could fulfil the same purpose, e.g., offering protection.”
In principle, the innumerable direct rents from the land are ruled out, but not other incomes of the domain that, as we have said, were paid to both kings and lay or ecclesiastical lords, and even cities. Not for nothing, the study positions itself in the transition between the domain state and the tax state, which did not complete until the Early Modern Age. As M. Ginatempo observes, within this domain we find different types of income, among which we can distinguish: patrimonial revenues proper (which, as well as the rents from the land, included the control of natural resources or monopolistic infrastructures), revenues arising from the administration of justice or from feudal sovereignty, and various exactions comparable to what Wickham defines as taxation. We are above all interested in this last group, which includes the provision of military services, the obligation to provide board and lodgings for the king or another authority, tolls and other levies on passage or markets, obligatory and arbitrary exactions (pecha, questia, taille...) and other vague “taxes”.*? Although it is not habitual, we must also remember that the monarchy (or the corresponding authority) occasionally extended its domain to other territories, outside the kingdom, thus obtaining various kinds of important resources. This happened in the case of the Mediterranean and Atlantic maritime powers, or when another territory was conquered where a different taxation system already existed, e.g., the Muslim territories in the Iberian Peninsula.
The new general taxation that, from the end of the thirteenth century, was established outside the domain is without doubt the volume’s principal subject of study. This newly created tax regime, typical of the tax state, habitually corresponded to the definition of taxation made by Wickham, although some exactions paid to the public authorities are also documented for which it is not clear what the “more-or less-systematic criteria” was on which they were established; others constituted obligatory services (labour, military or of another kind), and others that we might call fees, paid to compensate for particular public services. In the first case, we are referring basically to certain subsidies, donations, aids or other demands made for various reasons and generically by monarchs to all their subjects, and distributed subsequently among the population by cities via locally based taxes.*’ As for the second case, the best known is the general mobilisation of the subjects for the defence of the territory or of the prince that, despite its initially personal nature, ended up being commuted for a financial compensation.*! Lastly, of the fees, we can for example remember the ones paid for documents issued by the royal chancellery.
The rest of the taxes, collected by the monarchy or the cities, could be classified in different ways. Although it would correspond to the fiscal theory of the period, we do not believe that the use of fiscal concepts and categories inherited from Roman law (e.g. munus) is very operative when making comparisons.” Therefore, the authors of the volume have been recommended to use modern fiscal categories, among which we find the habitual distinction between direct and indirect taxes used by J. Favier in his classic study of 1971.°? Beyond these two major categories, different methods of classification are resorted to that can sometimes overlap. In this way, within the direct taxes, one may distinguish between those that were levied on individuals or family units and the others that were levied more or less proportionally on wealth. Within the indirect ones, we find those that were levied on production, consumption, transactions, transportation and movement. Whether direct or indirect, the taxes could also be fixed or quota-based.
All these forms of taxation are of course merely for guidance when making comparisons between territories. Nevertheless, as we have mentioned, we must not forget that during the period studied exactions (tributes, rents, taxes, duties, grants...) cannot always be defined with certainty, that pigeon-holing them in the public or patrimonial realm is sometimes complicated and that their nature could evolve over time.™4
Bearing in mind all these premises, the book is organised into three main sections. The first part, “Medieval Taxation” offers an introduction to general issues; its main purpose is to provide a framework for the second section.
Obviously, the first chapter presents the various types of sources available for the study, with the contributions and limitations of each, because our vision of taxation depends closely on the importance and complementarity of the documentation, the conservation of which also depends on the archival choices made in later periods. It also outlines the trends in historiography since the beginning of the twentieth century, presenting the questions, methods and conditions of production which have not evolved at the same pace in different European countries. It concludes with an outline of the main current research directions.
The second chapter deals with the right to tax. In theory, the monarch was supposed to “live off his own”, 1.e., to live from the proceeds of his own seigneurial estates. However, as the royal functions expanded and the sovereign undertook defensive and offensive wars, it became clear that “his own” would not be sufficient to finance these undertakings, even with such expedients as forced loans, monetary mutation, or taxation of Jewish property. Theologians and jurists questioned taxation from the end of the thirteenth century. How did they justify the legitimacy of taxation and the right to tax? Tax theory and discourse were elaborated by drawing on various sources. The reception of the scholarly and political discourse must also be understood within the context, the power relations between the prince, the representative assemblies and the towns, as well as in practice. A fiscal “revolution” was thus underway.
The third chapter of this section is devoted to the only universal taxation in Christendom, that of the Church. As mentioned above, we have considered that this taxation should in some ways be included in the Handbook and that it should be dealt with in the first section of the book in order to avoid returning to it in the various chapters. The Church had to contribute everywhere to the needs of the kingdom in the form of subsidies and the secular authorities, kings and municipal councils taxed the clergy and thus a part of the ecclesiastical income was transferred to them.**
Moreover, the modes of taxation and the procedures for the collection of this Church taxation served as models for other monarchies and territorial principalities, or at the very least influenced their tax systems to a greater or lesser extent.
The second part, “Fiscal Systems”, is organised on a territorial basis, with each chapter presenting an overview for a chosen kingdom, a principality or some larger regions. As we have said, in the aim of being open and allowing comparisons, we have sought to be as wide-reaching as possible and not to limit ourselves to the main states: The kingdoms of France (with the principalities of Brittany and Dauphiné), England and Castile, the Crown of Aragon (kingdoms of Aragon, Valencia and Mallorca, and the Principality of Catalonia), the Holy Roman Empire, the Papal States, the Burgundian Low Countries, Italian cities-states and Southern Italy and Sicily. But we also include areas too often neglected in synthesis works, such as the kingdoms of Navarre and Russia, the Duchy of Savoy, the County of Provence, the Scandinavian kingdoms, and the Polish—Lithuanian Union. On the borders of Europe, we wanted to present the taxation of the Byzantine Empire, heir to Rome, and two Islamic states which, through their exchanges and contacts, had a certain influence on the neighbouring Christian kingdoms: Al-Andalus to the southwest and the Ottoman Empire to the southeast. Unfortunately, for reasons linked to the difficulties caused by the pandemic, the colleagues that we asked to write about the kingdoms of Portugal and Hungary were unable to complete their contributions.*”
The chapters are intended to be deliberately concise syntheses, with a word count for each chapter of around 15,000—20,000 words, depending on the richness of scholarly works carried out, which, as the reader will see, vary considerably from one entity to another. They are not based on new archival research, but on a selection of existing publications in order to provide an overview of taxation on a European scale and to allow for comparisons. As a result, the bibliography proposed in each chapter is not exhaustive, but is limited to the most essential works selected by each author.
To the extent possible, the authors have sought to address all the multiple and complex aspects of tax systems.** Taxation is not only a matter of more or less sophisticated techniques. Its study cannot therefore be reduced to the various procedures used to levy taxes, but their knowledge is indispensable and fundamental because they reflect — and effectively influence — economic, social and political realities. Each author has therefore examined the taxation procedures: base (research and evaluation of the taxable matter, determination of the tax base) and liquidation (determination of the taxpayer’s share by applying the tax rates to the tax base) and the collection methods: direct management and tax farming, without neglecting borrowing, which is nothing more than a disguised tax or an anticipated tax.
Taxation is not only characterised by the coverage of public expenditure according to the traditional “budgetary” concept — which must nevertheless be properly funded. Taxation is also a means of achieving, either in conjunction or in parallel, certain economic and/or social objectives in addition to purely financial ones. It is therefore a tool for policies and strategies that the authors have tried to identify, as well. According to a definition given by Jean-Claude Waquet and adopted by many authors, taxation is also characterised by its manifestation, /.e., by the transformation of private resources into public resources via levy, and vice versa, by the transformation of public resources into private resources via redistribution.*” The authors are therefore also interested in people: in the rulers and their choices, and in their dialogue with political society to ensure that taxes are accepted; in the finance men and their networks; but also in the taxpayers and their reactions to taxes (fraud, tax evasion or revolts).
Taxes appear under a profusion of different terms that give “the impression that the authorities do not know what tax to invent in order to seize wealth and thus meet the new needs of the kings”.*° The words change but the tax is reborn under another name. The study of tax vocabulary says a lot about the intentions and hesitations of the authorities, about the origins of the taxes and their transmission between territories or fiscal traditions. Apropos of these questions, the existence should be mentioned of some interesting studies that show us the possibilities of this avenue based on terms such as, for example, vectigal, gabelle, ungeld or subsidio/ auxilio/ayuda.*' With the aim of fostering more studies of this kind, the third part takes a practical turn, presenting a “Glossary” of roughly a hundred terms, with a selection of five to ten important terms for each territory covered in Part II. The definitions are generally concise. These terms will also become part of the online Glossary, consultation of which will enable the reader to reflect far more profoundly on these questions. To assist the reader, terms that appear in the glossary are marked with a * in the chapters of the first two sections.
This Handbook therefore aims to help fill a gap by offering a critical historical overview in a single volume, albeit divided by topic and country, of this “all-encompassing” subject. It is also conceived as a resource for young researchers who wish to embark on the study of finance and taxation, and for more experienced researchers in search of reference points and synthesis. It is intended for anyone studying the history of the state, socio-political history, economic history, history of societies and cultural history, for as Jean Favier wrote: “There is no historical research that does not touch on financial problems. There is no research on public finance without a We would add, quoting Joseph Schumpeter, that “The fiscal history of a people is above all an essential part of its general history [...] The broad understanding of political and social life’? spirit of a people, its cultural level, its social structure, the deeds its policy may prepare — all this and more is written in its fiscal history.’
Lastly, this Handbook shows that the taxation system established in the states and cities of the final centuries of the Middle Ages is at the origin of modern taxation, to which it has bequeathed many techniques and questions. Jacques Le Goff once wondered, “Was Europe born in the Middle Ages?” Fiscal Europe undoubtedly began to emerge in the fourteenth and fifteenth centuries. This book aims to provide the historical perspective that is lacking in the numerous, multiple and often discordant discourses of economists, tax experts, political scientists and sociologists, because Europe, and fiscal Europe in particular, “will only come to fruition if it takes history into account.
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