La exención fiscal, entre privilegio y conflicto: los excusados de la iglesia en Astorga, León y Oviedo (siglos XIII-XIV) / Tax Exemption as Privilege and Conflict: The "Excusados" of the Church in Astorga, León and Oviedo (13th-14th Centuries).
Abstract
Resumen: El objetivo de este artículo es ofrecer un acercamiento al estudio de las relaciones entre fiscalidad y poder en las sociedades urbanas de la Edad Media a través del análisis de un caso concreto de exención fiscal: la concedida a los excusados de la Iglesia. Para ello nos centraremos en el ejemplo de tres ciudades episcopales del norte peninsular (Astorga, León y Oviedo) a lo largo de los siglos XIII y XIV, analizando el origen y fundamentación de los privilegios de nombramiento de excusados, los conflictos que provocó dicha exención fiscal y la integración de los excusados de la Iglesia en la sociedad local.
Abstract: The aim of this paper is to offer an aproach to the study of the interaction of taxation and power in medieval urban societies through the analysis of a particular case of tax exemption: the one granted to the “excusados” of the Church. With that purpose we will consider the example of three episcopal cities from Northern Spain (Astorga, León and Oviedo) throughout 13th and 14th centuries. We will analyze the origins and foundation of the privileges that granted the nomination of “excusados”, the conflicts which were caused by such a tax exemption and the integration of the “excusados” of the Church in local society.
Downloads
Downloads
Published
How to Cite
Issue
Section
License
Authors publishing in this journal accept the following conditions:
Unless otherwise indicated, all contents of the electronic edition are distributed under a license of use and distribution "Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International". You can consult the informative version and the legal text of the licence here. This must be expressly stated in this way when necessary.
Authors may make other independent and additional contractual arrangements for the non-exclusive distribution of the version of the article published in this journal (e.g., inclusion in an institutional repository or publication in a book) as long as they clearly indicate that the work was first published in this journal.
Authors are allowed and encouraged to publish their work on the Internet (e.g. on institutional or personal websites) before and during the review and publication process, as it may lead to productive exchanges and to a wider and faster dissemination of the published work (see The Effect of Open Access).
- Abstract 101
- PDF (Español (España)) 56