ABSTRACT

In view of the di culties inherent in the study of local taxation in the early modern period, European historiography has tended to concentrate on the major cities as the principal centres of economic activity and tax revenues. However, this focus causes some problems. e general absence of agrarian towns in studies has made it di cult to establish nationwide comparisons that would provide a coherent overview of local taxation, the development of the tax system and its economic and social consequences. e purpose of this paper is, precisely, to study the scal systems set up by the local communities of a region whose urban structure was characterized by the preponderance of agrarian towns: the Kingdom of Aragon.