Fiscal Theory and Practice in Yorkist England: The Regression from a “Tax” to a “Domain” State

Resumen

Este trabajo analiza la influyente idea de B. P. Wolffe de que el «experimento de ingresos de la tierra» de la dinastía York transformó las finanzas de la corona inglesa. Sus estimaciones pioneras sobre el presupuesto real bajo la dinastía de los York enfatizaron las limitadas ganancias procedentes de la reactivación de las cargas sobre tierras enajenadas. Se demuestra así que el concepto de sir John Fortescue de un rey «viviendo por su cuenta» no representaba una visión realista de cómo un gobierno del siglo xv debería administrar sus finanzas. En cambio, los escritos sobre fiscalidad de Fortescue parecen constituir un tratado ideológico para apoyar un régimen de bajos impuestos bajos en nombre de una baja nobleza local, que se había enfrentado a una carga fiscal relativamente pesada durante la recesión de mediados del siglo xv. Se demuestra así el rigor intelectual del «modelo Bonney-Ormrod de cambio fiscal», que da cuenta de los casos de regresión histórica del sistema fiscal de estados basados en «impuestos» a estados basados en «dominios», como ocurrió en la Inglaterra de York, una situación que también se detecta en otros casos de la Europa Occidental en la época moderna en los que se produjo un avance del sistema fiscal.
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Brayson, A. (2022). Fiscal Theory and Practice in Yorkist England: The Regression from a “Tax” to a “Domain” State. Studia Historica. Historia Medieval, 40(2), 11–34. https://doi.org/10.14201/shhme20224021134

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