Proyectos para la implantación de un impuesto único en Castilla en el siglo XV

What is it about?

Study of the failed projects to implement a single tax in the Crown of Castile in the fifteenth century.

Featured Image

Why is it important?

The idea of a single tax project is one of the most frequently recurring fiscal utopias in History. In Castile, its history is extremely well known, ranging from the arbitristas to the different parliamentary proposals formulated in the 20th century. However, there are hardly any studies that have paid attention to the origins of this phenomenon in the Middle Ages. This article analyses several formulae for its implantation in fifteenth-century Castile. Beyond its merely academic interest, this reflects the problems of the Royal Treasury in a period of expansion and the growing wish to create a simpler, fairer and more universal tax system.