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The Rise of the Fiscal State in Europe c.1200–1815$
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Richard Bonney

Print publication date: 1999

Print ISBN-13: 9780198204022

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780198204022.001.0001

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The Holy Roman Empire in the Middle Ages

The Holy Roman Empire in the Middle Ages

(p.242) (p.243) Chapter 7 The Holy Roman Empire in the Middle Ages
The Rise of the Fiscal State in Europe c.1200–1815

Eberhard Isenmann

Oxford University Press

This chapter discusses the development of the fiscal system in the Holy Roman Empire in the Middle Ages. The coincidence of long-term financial and political decline with a new, severe and almost permanent military threat and an urgent demand for constitutional reform in the 15th century created the context in which early modem taxation would develop. Since neither the Emperors and Kings of the Romans nor the territorial rulers had arbitrary or absolute powers to tax, the financial history of this particular period also forms part of constitutional history, and in this chapter's analysis both subjects are treated as part of a single whole.

Keywords:   fiscal system, fiscal history, Roman Empire, taxation, tax system

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