ABSTRACT
The chapter in question reviews the different processes from which the taxation of the clergy (that is, the conversion of the clergy into a tax subject) was making its way. The tenths that emerged at the end of the twelfth century as a crusade subsidy laid the foundations for the expansion of papal taxation, whose maximum development occurred during the Avignon period from the introduction of other taxes such as the annates. This taxation meant extending to the clergy of all Christendom certain models already developed in the diocesan sphere; at the same time, it seems to have served to inspire the fiscal system of other ecclesiastical entities, such as those of the military orders. The second part focuses on the taxation of the clergy to secular bodies (monarchies, municipalities). Likewise, the notion of the common good ended up prevailing at the municipal level. The last two sections complement all of the above inasmuch as they are dedicated to the so-called beneficial taxation and to the changes produced in the fifteenth century after the fiscal reforms promoted by the Council of Constance.
