Abstract

CARDOSO, Ana Clarinda. The weight of taxes on the trade of a Pisan merchant in Lisbon in the 15th century. População e Sociedade [online]. 2019, n.31, pp.57-68.  Epub June 01, 2021. ISSN 0873-1861.

The first years of commercial and financial activity in Lisbon of Michele da Colle, Pisan merchant-banker in Portugal between 1462 and 1474, left traces in the two double-entry account books that he wrote in Portugal. This is a singular source, that we can find at the Archive of the Scuola Normale Superiore in Pisa, that allows us to know with great detail the commercial and financial activity developed by this merchant during his first two years at Lisbon. Our main purposes are the analysis of the multiple examples of taxes found in these two account books and a deep reflection on the amount and diversity of taxes that a foreign merchant was exposed to in 15th century Lisbon during the development of his business.

Keywords : taxes; trade; merchants; Portugal; Italians.

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