The political nature of taxation in Visigothic Spain.
This paper is an attempt to analyse taxation from a wide-ranging social perspective. Earlier studies of this topic have focused on institutional aspects of taxation and produced statistical information of great value. The historian who is trying to understand the social structures of the past should...
| Publicado en: | Early Medieval Europe Vol. 12; no. 3; pp. 201 - 229 |
|---|---|
| Autor principal: | |
| Formato: | Artículo |
| Publicado: |
Wiley-Blackwell
Nov2003
|
| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=13932058&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 13932058 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 09639462 BO7 jtl: Early Medieval Europe issn: 09639462 maglogo: Y pubinfo: dt: Nov2003 vid: 12 iid: 3 pid: 480 pub: Wiley-Blackwell artinfo: ui: 13932058 10.1111/j.0963-9462.2004.00127.x ppf: 201 ppct: 28 formats: fmt: @attributes: type: P size: 231KB tig: atl: The political nature of taxation in Visigothic Spain. aug: au: Castellanos, Santiago affil: 1 University of León su: Taxation Fiscus (Roman law) Aristocracy (Social class) Spanish history -- Gothic Period, 414-711 Spain sug: subj: Spain Taxation Fiscus (Roman law) Aristocracy (Social class) Spanish history -- Gothic Period, 414-711 ab: This paper is an attempt to analyse taxation from a wide-ranging social perspective. Earlier studies of this topic have focused on institutional aspects of taxation and produced statistical information of great value. The historian who is trying to understand the social structures of the past should, however, examine the significance, nature and function of taxation in its wider historical context. In this sense, and in the specific case of post-Roman, or Visigothic, Spain, a study of the social aspects of taxation reveals new meanings of the term ‘politics’, showing it to involve far more than a single inflexible concept independent of social factors. On the one hand, one should not equate taxation with fiscality, because the latter is one part (that concerning the fiscus or royal patrimony) of the wider whole comprised by the former: the capacity of the regnum to yield tribute, which is in turn related to revenue extracted by the aristocracy. It was the fiscal dimension of taxation that allowed the Visigothic kingdom to survive in Spain for two centuries. On the other hand, the centre, occupied by different sectors of the potentes, negotiated with other groups of these same potentes. These negotiations underlay military support for the centre, as well as provoking crises and mistrust when they were bypassed. Taxation was an integral part of such negotiations. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Early Medieval Europe is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Early Medieval Europe holder: Wiley-Blackwell dt: @attributes: year: 2003 holdings: @attributes: islocal: N |
|---|