Los orígenes medievales del impuesto sobre el patrimonio en la Francia bajomedieval

Abstract

This article addresses the history of the late medieval origins of the wealth tax in France. New fiscal models were created at this time, giving rise to changes of mentality. Enormous efforts were invested in defining exactly what was meant by wealth, aimed at establishing parameters to differentiate between the movable assets of a person’s fortune and his real estate. Various ideas and approaches were raised in relation to cities, leading to good measures concerned with wealth tax and ultimately resulting in the introduction of a new taxation system by the state, albeit without producing any major improvements.