Fiscalità diretta e repressione dell'evasione tributaria nel comune tardo medievale

Abstract

This study focuses on the corpus of documents on which the fiscality of the Comune of Bologna was based between Duecento and Trecento. In particular it will be presented the situation of a smaller section of the city of Bologna between 1307 and 1309. This analysis brings conclusions that agree with those of Vallerani and Gravela on the subject of communal fiscality and tax avoidance. The edition of a document (1307) in Bolognese vernacular is presented. Its analysis has brought up a list of names of tax-avoiders and it allows to come up with new evidence on the Bolognese environment at the end of the Thirteenth century. New insight into the political, fiscal and communal environment gives more context to understand the resistance to the fiscal policy of the new Welf Comune.