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The Rise of a Tax State: Portugal, 1371-1401

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Resumo:This paper uses the case of fourteenth-century Portugal to question a common assumption of “fiscal history” literature, namely the linear relationship between war-related fiscal demands increase the level of taxation. It is shown that this relationship is not straightforward and that not all wars decisively affect fiscal systems. In fact, as some contemporaries suggested, the effects of war on state revenues are essentially negative. As such, the rise of a tax state does not necessarily imply higher revenues. These two general contributions are grounded in a revision of the fiscal bargaining that took place between sovereign and subjects and in a revision of the existing quantitative evidence for the period 1367-1401. The paper makes use of unpublished data and also offers a critical review of the adoption of sales taxes (sisas) as a form of permanent taxation.
Autores principais:Henriques,António Castro
Assunto:Fiscal history Ratchet effect constitutional history fiscal burden taxation
Ano:2014
País:Portugal
Tipo de documento:artigo
Tipo de acesso:acesso aberto
Instituição associada:Fundação para a Ciência e Tecnologia
Idioma:inglês
Origem:SciELO Portugal

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