出版社：Consejo Superior de Investigaciones Científicas
摘要：This article examines the taxing by the Crown of the Jewish communities of Tarragona during mid-14 th century and then, again, from the late 14 th century to the expulsion decree. The first period that coincided with the emancipation of Tarragona from the collecta of Barcelona, saw the tax burden intensified by subsidies. The second period was limited to the payment of the so called “coronatges” and “maridatges” by setting low quotes, according with a long process of recovery, both demographic and economic, of the aljama of Tarragona. It also describes other elements of the internal taxation of the Jewish communities, concerning the management of the sisas (indirect taxes) and its relationship to a permanent debt as well as the process of integration of Jews and Conversos –after 1391– in the fiscal networks of the municipality and the maintenance of some tax obligations until the moment of their expulsion.
关键词：Taxation;Tarragona;Jews;Crown of Aragon;Late Middle Ages;fiscalidad;Tarragona;judíos;Corona de Aragón;Baja Edad Media
