IMC 2007: Sessions
Session 1502: To Tax or not to Tax?: The Adoption of Sales Taxes in 14th-Century Europe
Thursday 12 July 2007, 09.00-10.30
| Sponsor: | Centre for Medieval Studies, University of York |
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| Organiser: | António Castro Henriques, Centre for Medieval Studies, University of York / Fundação para a Ciência & Tecnologia de Portugal, Lisboa |
| Moderator/Chair: | Carolin M. Esser, Department of English, University of Winchester |
| Paper 1502-a | Sales Taxes by Stealth: The Crown and the Taxation of Consumption in Later Medieval England (Language: English) Index terms: Administration, Economics - Trade, Political Thought |
| Paper 1502-b | A 'Burden Devoid of Reason' or a Lesser Evil?: Municipalities and Sales Taxes in 14th-Century Portugal (Language: English) Index terms: Administration, Economics - Urban, Political Thought |
| Paper 1502-c | Les sisas dans les villes de la Couronne d'Aragon pendant le bas Moyen Âge (Language: Français) Index terms: Administration, Economics - Urban, Political Thought |
| Abstract | In 14th-century Europe there was a widespread tendency among states and urban authorities to adopt taxes on transactions and consumption. The lines of argument shared by ruled and rulers were similar to later-day economic theories: these taxes were both 'more just' for the former and 'more efficient' for the latter. In practice, however, the implementation of sales taxes was highly controversial and ended up by being far from universal. This session will compare the adoption or rejection of this type of taxation in three contrasting cases (Aragon, England and Portugal) by analysing the different relationships between administrative practicalities, private interests and political discourses. |