十五世紀フィレンツェの税制改革 : 一四二七年のカタスト (二)

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概要

• 論文の詳細を見る

• (continued from Vol. 36, N.3) The third section of this paper discusses the method used by the Catasto officials. According to the provision of 1427, every citizen was obliged to make a declaration of his possessions and incomes. Every income was capitalized at the rate of 7%, permitting deductions for debts, house rent and family maintenance. The tax was levied on all the interest-bearing capital. It was a full application to the field of administration of the technics elaborated by Italian merchants to manage their companies. The last section discusses the relationship between the establishment of the Catasto and the centralization of political power of the city-state. Florentines welcomed the equitable principles of the Catasto and the olgarchy leaders regained the prestige. The Catasto was the first register of all the landholding in the Florentine territory. Although the Government could not control the economic activity in the city-state in an effective fashion, the Catasto made some contribrition to change the commune into the territorial state.

• 社会経済史学会の論文
• 1970-11-20

著者

• 清水 廣一郎

  東京教育大学

関連論文

• Michele Luzzati, Una guerra di popolo. Lettere private del tempo dell'assedio di Pisa (1494-1509), (Pubblicazioni dell'Istituto diStoria. Facolta di Lettere dell'Universita di Pisa, 6), Pisa, Pacini ed., 1973, pp.410.
• ヨーロッパ諸国の中世都市研究
• 十五世紀フィレンツェの税制改革 : 一四二七年のカタスト (二)
• 十五世紀フィレンツェの税制改革 : 一四二七年のカタスト(一)
• イタリア中世都市の領域支配
• 森田鉄郎著 『ルネサンス期イタリア社会』, (ユーラシア文化史選書〔九〕吉川弘文館, 昭和四十二年)

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