ABSTRACT

Introduction e early modern Habsburg monarchy was a complex structure of diverse and locally administered territories, and, likewise, the scal system varied considerably. erefore, it is only possible to consider towns in a speci c part of the monarchy in the following study. Because of the great variety of scal systems within the Habsburg Monarchy, only the hereditary lands1 – the core lands – will be examined here. Towns in these territories had similar systems of administration and taxation, and they also stood in a similar position, directly between the princely ruler (Landesfürst) and the territorial estates. From the end of the eenth and the beginning of the sixteenth century, princely rulers regularly raised taxes of different kinds. During the early modern period not only the height but also the sorts of taxes increased. e main reason of this was not so much the growing court expenditures, but the increasing military costs. Military expenditure was a main contributory factor which in uenced the scal system during the entire period, starting with the Ottoman wars in the sixteenth century, which lasted until the eighteenth century, the irty Years’ War or the con icts with France.2 So warfare was also an important factor in state formation in the Habsburg Monarchy.