<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1646-740X</journal-id>
<journal-title><![CDATA[Medievalista]]></journal-title>
<abbrev-journal-title><![CDATA[Medievalista]]></abbrev-journal-title>
<issn>1646-740X</issn>
<publisher>
<publisher-name><![CDATA[Instituto de Estudos Medievais, Faculdade de Ciências Sociais e Humanas da Universidade Nova de Lisboa]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1646-740X2012000100061</article-id>
<article-id pub-id-type="doi">10.4000/medievalista.768</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Impuestos moderados, según Ibn Jaldún.]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González]]></surname>
<given-names><![CDATA[Eduardo Escartín]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
<xref ref-type="aff" rid="Aaf"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Morente]]></surname>
<given-names><![CDATA[Francisco Velasco]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
<xref ref-type="aff" rid="Aaf"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González-Abril]]></surname>
<given-names><![CDATA[Luis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
<xref ref-type="aff" rid="Aaf"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Sevilla Grupo de Investigación SEJ-442 ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Sevilla Departamento de Economía Aplicada I ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2012</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2012</year>
</pub-date>
<numero>11</numero>
<fpage>61</fpage>
<lpage>86</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_arttext&amp;pid=S1646-740X2012000100061&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_abstract&amp;pid=S1646-740X2012000100061&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.pt/scielo.php?script=sci_pdf&amp;pid=S1646-740X2012000100061&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Ibn Jaldún foi um dos primeiros expoentes (século XIV) do liberalismo económico que teve uma concepção materialista da história. Assim se explica que mencione instituições do âmbito da economia e exponha o seu pensamento económico, que aqui mostrámos extraindo-o directamente do seu Muqaddimah e usando o método absolutista. Relacionámos algumas das suas ideias com outras similares doutras épocas e ressaltámos as que, ainda hoje, nos parecem úteis. Das suas considerações destacámos o desenvolvimento económico; a circulação monetária; a riqueza; a liberdade de comércio; e o preço. Ibn Jaldún readquire actualidade porque as suas considerações parecem descrever situações ainda vigentes no presente. Algumas destas propostas poderiam aplicar-se hoje para superar as crises económicas; mesmo não mencionando inovações tecnológicas, naturalmente inconcebíveis na sua época.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Ibn Khaldun was an early exponent (XIV century) of the economic liberalism and he had a materialistic conception of history; hence he refers to the institutions in the area of economy and presents his economic thought, which we make it known by employing the methodological absolutism and extracting it directly from his Muqaddimah. We relate some of his ideas with other similar exposed in different periods, and we emphasize those that are still useful today. From his considerations we highlight economic development, currency circulation, wealth, free trade, and price. Ibn Khaldun is taking on higher relevance for the reason that his considerations still seem to describe current situations and his proposals could be implemented today to overcome the economic crisis, even though he did not mention technological innovations that were unthinkable at his time.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Idade Média]]></kwd>
<kwd lng="pt"><![CDATA[Islão]]></kwd>
<kwd lng="pt"><![CDATA[Pensamento económico]]></kwd>
<kwd lng="pt"><![CDATA[Liberalismo]]></kwd>
<kwd lng="pt"><![CDATA[Materialismo]]></kwd>
<kwd lng="en"><![CDATA[Middle Ages]]></kwd>
<kwd lng="en"><![CDATA[Islam]]></kwd>
<kwd lng="en"><![CDATA[Economic Thought]]></kwd>
<kwd lng="en"><![CDATA[Liberalism]]></kwd>
<kwd lng="en"><![CDATA[Materialism]]></kwd>
</kwd-group>
</article-meta>
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