The “contribution of the Hermandad” in New Castile: tax models and municipal powers

Abstract

Analysis of the “contribution of the Hermandad” in New Castile according to the different tax models articulated, and its impact on the socio-political relations developed within the councils of the study area. We analyze the continuities and changes in the group of taxpayers inclined to the elimination of privileges and tax exemptions, as well as the tax collection systems established. on the one hand, this allows establishing the presence of different payment mechanisms (indirect taxation, “repartimientos”...) related to fiscal ideology defended by each socio-political group, and on the other, assessing the impact exercised by royal taxation in local political relations in the late middle ages.