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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書誌事項

タイトル別名
  • A Financial Reform in the 15th Century Florence : TheCatasto of 1427 (2)
  • 15世紀フィレンツェの税制改革--1427年のカタストー2完-
  • 15セイキ フィレンツェ ノ ゼイセイ カイカク 1427ネン ノ カタスト 2カン

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説明

(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.

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