出版社：Consejo Superior de Investigaciones Científicas
摘要：This article reviews and brings up to date the body of knowledge on the main sources of tax rates conserved in Catalan archives. To do so, the current historiographical situation is examined, after which the main questions and problems posed in drafting the books of estimes in Catalonia are addressed, using the greatest number of local examples as a reference. Despite the variety of casuistry which exists and the unavailability of a sole, universally valid set of regulations, this work attempts to ascertain the criteria employed throughout Catalan in drafting estimes and manifests and reviews the procedures followed in stating worth and the typology of wealth noted, while also underlining several developmental aspects.
关键词：Fiscal policy;Fiscal sources;Municipalities;Catalonia;Middle Ages;Fiscalidad;Fuentes fiscales;Municipios;Cataluña;Edad Media
