Veïnatge i exempció fiscal a Valls: a propòsit de les franqueses atorgades al segle XIV i XV

(EN) As it is noticed in the town of Valls (Tarragona), the entrance in a neigbourhood was usually fllowed by the granting of temporal franchises, that is to say, the exémptioh.from taxes (and other Services) that the municipalities granted to foreigners, in order to increase the population and the...

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Detalles Bibliográficos
Autor: Morelló Baget, Jordi
Tipo de recurso: artículo
Fecha de publicación:1999
País:España
Institución:Consejo Superior de Investigaciones Científicas (CSIC)
Repositorio:DIGITAL.CSIC. Repositorio Institucional del CSIC
OAI Identifier:oai:digital.csic.es:10261/54607
Acceso en línea:http://hdl.handle.net/10261/54607
Access Level:acceso abierto
Palabra clave:Valls
Privilegis i immunitats
Demografia medieval
Exempció fiscal
Franqueses
Segles XIV-XV
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spelling Veïnatge i exempció fiscal a Valls: a propòsit de les franqueses atorgades al segle XIV i XVMorelló Baget, JordiVallsPrivilegis i immunitatsDemografia medievalExempció fiscalFranquesesSegles XIV-XV(EN) As it is noticed in the town of Valls (Tarragona), the entrance in a neigbourhood was usually fllowed by the granting of temporal franchises, that is to say, the exémptioh.from taxes (and other Services) that the municipalities granted to foreigners, in order to increase the population and the development of certain activities or services. Analyzing some rules coming from the Council of Valls, the author points out the directions and peculiarities of these enfranchisements, between the second half of the XIVth century and the second half of the XVth century. Examining a large number of exemptions (about 180, according to the list attached to the article), one can observe the evolution of this practice as far as the number, prigin and occupation of the beneficiaries are concerned; and also, it is possible to contrast these data with the corresponding municipal rule, for example, with regard to the different periods of possession of these exemptions. Nevertheless, it is in the fiscal question where the author calls the reader's attention, because not all the contributions were enfranchised. To sum up, the author supects about the supposed liberality of a practice that, after all, was used in order to attract new taxpayers.Peer reviewedInstitut d'Estudis Vallencs201220121999info:eu-repo/semantics/articlehttp://purl.org/coar/resource_type/c_6501http://hdl.handle.net/10261/54607reponame:DIGITAL.CSIC. Repositorio Institucional del CSICinstname:Consejo Superior de Investigaciones Científicas (CSIC)Cataláninfo:eu-repo/semantics/openAccessoai:digital.csic.es:10261/546072026-05-22T06:33:51Z
dc.title.none.fl_str_mv Veïnatge i exempció fiscal a Valls: a propòsit de les franqueses atorgades al segle XIV i XV
title Veïnatge i exempció fiscal a Valls: a propòsit de les franqueses atorgades al segle XIV i XV
spellingShingle Veïnatge i exempció fiscal a Valls: a propòsit de les franqueses atorgades al segle XIV i XV
Morelló Baget, Jordi
Valls
Privilegis i immunitats
Demografia medieval
Exempció fiscal
Franqueses
Segles XIV-XV
title_short Veïnatge i exempció fiscal a Valls: a propòsit de les franqueses atorgades al segle XIV i XV
title_full Veïnatge i exempció fiscal a Valls: a propòsit de les franqueses atorgades al segle XIV i XV
title_fullStr Veïnatge i exempció fiscal a Valls: a propòsit de les franqueses atorgades al segle XIV i XV
title_full_unstemmed Veïnatge i exempció fiscal a Valls: a propòsit de les franqueses atorgades al segle XIV i XV
title_sort Veïnatge i exempció fiscal a Valls: a propòsit de les franqueses atorgades al segle XIV i XV
dc.creator.none.fl_str_mv Morelló Baget, Jordi
author Morelló Baget, Jordi
author_facet Morelló Baget, Jordi
author_role author
dc.subject.none.fl_str_mv Valls
Privilegis i immunitats
Demografia medieval
Exempció fiscal
Franqueses
Segles XIV-XV
topic Valls
Privilegis i immunitats
Demografia medieval
Exempció fiscal
Franqueses
Segles XIV-XV
description (EN) As it is noticed in the town of Valls (Tarragona), the entrance in a neigbourhood was usually fllowed by the granting of temporal franchises, that is to say, the exémptioh.from taxes (and other Services) that the municipalities granted to foreigners, in order to increase the population and the development of certain activities or services. Analyzing some rules coming from the Council of Valls, the author points out the directions and peculiarities of these enfranchisements, between the second half of the XIVth century and the second half of the XVth century. Examining a large number of exemptions (about 180, according to the list attached to the article), one can observe the evolution of this practice as far as the number, prigin and occupation of the beneficiaries are concerned; and also, it is possible to contrast these data with the corresponding municipal rule, for example, with regard to the different periods of possession of these exemptions. Nevertheless, it is in the fiscal question where the author calls the reader's attention, because not all the contributions were enfranchised. To sum up, the author supects about the supposed liberality of a practice that, after all, was used in order to attract new taxpayers.
publishDate 1999
dc.date.none.fl_str_mv 1999
2012
2012
dc.type.none.fl_str_mv info:eu-repo/semantics/article
http://purl.org/coar/resource_type/c_6501
format article
dc.identifier.none.fl_str_mv http://hdl.handle.net/10261/54607
url http://hdl.handle.net/10261/54607
dc.language.none.fl_str_mv Catalán
language_invalid_str_mv Catalán
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Institut d'Estudis Vallencs
publisher.none.fl_str_mv Institut d'Estudis Vallencs
dc.source.none.fl_str_mv reponame:DIGITAL.CSIC. Repositorio Institucional del CSIC
instname:Consejo Superior de Investigaciones Científicas (CSIC)
instname_str Consejo Superior de Investigaciones Científicas (CSIC)
reponame_str DIGITAL.CSIC. Repositorio Institucional del CSIC
collection DIGITAL.CSIC. Repositorio Institucional del CSIC
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15.812429

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