Encyclopedia of Early Modern History Online

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(4,816 words)

1. Definition

In the late Middle Ages, urban communities (Town) usually had better developed fiscal systems than the states (Public finances). A few Italian city states developed an advanced and sophisticated tax system relatively early on. The commune of Siena introduced a kind of wealth tax, the alliramento, between 1168 and 1175. In the 15th and 16th centuries, however, more and more territorial states followed the urban example and …

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't Hart, Marjolein and Troßbach, Werner, “Tax”, in: Encyclopedia of Early Modern History Online, Editors of the English edition: Graeme Dunphy, Andrew Gow. Original German Edition: Enzyklopädie der Neuzeit. Im Auftrag des Kulturwissenschaftlichen Instituts (Essen) und in Verbindung mit den Fachherausgebern herausgegeben von Friedrich Jaeger. Copyright © J.B. Metzlersche Verlagsbuchhandlung und Carl Ernst Poeschel Verlag GmbH 2005–2012. Consulted online on 23 September 2023 <http://dx.doi.org/10.1163/2352-0272_emho_COM_028271>
First published online: 2015
First print edition: 20220831

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