Imposing and paying taxes: the relationship between merchants and taxation in Barcelona at the end of the 15th century
DOI:
https://doi.org/10.6093/1593-2214/11623Keywords:
15th century, Crown of Aragon, Barcelona, Tarragona, Tortosa, Consulate of the Sea, Taxation, businessmen, lleudes.Abstract
In relation to taxation, businessmen have been generally studied as taxpayers or contractors. However, merchants, shipowners and bankers had their own institutions and representative guilds, and it is certain that some of these could act thanks to their financial autonomy, achieved through a privileged right to levy taxes on trade or transit. With this study we would like to deepen, on an institutional and cultural level, the multifaced relationship between merchants and taxation through a series of exceptional sources produced by the Consulate of the Sea in Barcelona.
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Copyright (c) 2025 Elena Maccioni
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