The Rise of a Tax State: Portugal, 1371-1401
Autor(a) principal: | |
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Data de Publicação: | 2014 |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://scielo.pt/scielo.php?script=sci_arttext&pid=S1645-64322014000100002 |
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 The paper makes use of unpublished data and also offers a critical review of the adoption of sales taxes (sisas) as a form of permanent taxation. |
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The Rise of a Tax State: Portugal, 1371-1401Fiscal historyRatchet effectconstitutional historyfiscal burdentaxationThis 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 The paper makes use of unpublished data and also offers a critical review of the adoption of sales taxes (sisas) as a form of permanent taxation.Universidade do PortoBrown University2014-01-01info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articletext/htmlhttp://scielo.pt/scielo.php?script=sci_arttext&pid=S1645-64322014000100002e-Journal of Portuguese History v.12 n.1 2014reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPenghttp://scielo.pt/scielo.php?script=sci_arttext&pid=S1645-64322014000100002Henriques,António Castroinfo:eu-repo/semantics/openAccess2024-02-06T17:17:33Zoai:scielo:S1645-64322014000100002Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T02:26:06.475082Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The Rise of a Tax State: Portugal, 1371-1401 |
title |
The Rise of a Tax State: Portugal, 1371-1401 |
spellingShingle |
The Rise of a Tax State: Portugal, 1371-1401 Henriques,António Castro Fiscal history Ratchet effect constitutional history fiscal burden taxation |
title_short |
The Rise of a Tax State: Portugal, 1371-1401 |
title_full |
The Rise of a Tax State: Portugal, 1371-1401 |
title_fullStr |
The Rise of a Tax State: Portugal, 1371-1401 |
title_full_unstemmed |
The Rise of a Tax State: Portugal, 1371-1401 |
title_sort |
The Rise of a Tax State: Portugal, 1371-1401 |
author |
Henriques,António Castro |
author_facet |
Henriques,António Castro |
author_role |
author |
dc.contributor.author.fl_str_mv |
Henriques,António Castro |
dc.subject.por.fl_str_mv |
Fiscal history Ratchet effect constitutional history fiscal burden taxation |
topic |
Fiscal history Ratchet effect constitutional history fiscal burden taxation |
description |
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. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-01-01 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://scielo.pt/scielo.php?script=sci_arttext&pid=S1645-64322014000100002 |
url |
http://scielo.pt/scielo.php?script=sci_arttext&pid=S1645-64322014000100002 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://scielo.pt/scielo.php?script=sci_arttext&pid=S1645-64322014000100002 |
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info:eu-repo/semantics/openAccess |
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openAccess |
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text/html |
dc.publisher.none.fl_str_mv |
Universidade do Porto Brown University |
publisher.none.fl_str_mv |
Universidade do Porto Brown University |
dc.source.none.fl_str_mv |
e-Journal of Portuguese History v.12 n.1 2014 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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