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)

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書誌事項

タイトル別名
  • A Financial Reform in the 15th Century Florence : The Catasto of 1427 (I)
  • 15世紀フィレンツェの税制改革--1427年のカタストー1-
  • 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 1

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説明

In 1427 after prolonged debates in the councils florentines at last adopted the long-desired tax reform. According to the law of 1427 every head of a family was obliged to make a declaration of his possessions and debts. The declaration was then to be reviewed by a tax commission to make the register of the assessment. Every head of a family was imposed tax according to the register (Catasto). After 1427 Catasto became the principal financial resource of florentine city-state. The documents of Catasto are important materials for the socio-economic and demographic investigations, but these materials have not been studied with a few exceptions: the old works of Pagnini, Canestrini and several recent Medici and Humanists studies. Recently E. Conti published the result of his researchs on the social and agricultural structure of florentine countryside, With this important work the Catasto studies entered into a new stage. This paper is an effort to investigate the tax reform in order to illustrate the development of mediaeval and Renaissance city-state. The first section discusses the fundamental characteristics of city-state. Theoretically the sovereignity consisted in populus liber, but the commune was under the strict controll of the oligarchy, especially that of "inner oligarchy" composed of 400-700 leading citizens. Their financial policy was based on the indirect taxes (gabelles) imposed on materials for livelihood and the funded debt (Monte). The second section argues the financial and constitutional crises of the twenties caused by the bitter war with Milan. The political authority of the oligarchy was challenged by the discontent voices raised by citizens. The Catasto was adopted by the oligarchy to reestablish the financial base of the commune and thus to save the situation. (to be continued)

収録刊行物

  • 社会経済史学

    社会経済史学 36 (3), 242-263,306-30, 1970

    社会経済史学会

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