L’estimo delle chiese della Valdera: un esempio di fiscalità diocesana della fine del Duecento

digital

Articolo

Rivista

RIVISTA DI STORIA DELLA CHIESA IN ITALIA

Fascicolo

RIVISTA DI STORIA DELLA CHIESA IN ITALIA - 2019 - 1

Titolo

L’estimo delle chiese della Valdera: un esempio di fiscalità diocesana della fine del Duecento

The Assessment of the Churches of Valdera: an Example of Diocesan Taxation at the End of the Thirteenth Century

Autore

Jacopo Paganelli

Editore

Vita e Pensiero

Formato

Articolo |

Pdf

Online da

04-2020

Doi

10.26350/001783_000057

Issn

0035-6557 (stampa) | 1827-790X (digitale)

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Descrizione Commenti dei lettori

This essay investigates the development of new instruments of taxation by the bishops during the thirteenth century. Like the urban Communes, the bishops were more inclined towards datium, a tax based on a fairer distribution of fiscal burdens. It was requested starting from a taxable income (libra). The first libra of the diocese of Volterra, published in the Appendix, dates to 1273, and contains not only the amount due but also the preliminary operations prior to its implementation, namely the depositions of boni homines and a list of churches’ incomes. Studying such a document allows us to shed light on different aspects and characteristics of diocesan taxation, a little-investigated historiographical area.