Taxing, dividing, exempting. Forms of fiscal organisation of the clergy in Visconti Lombardy
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Abstract
In the late Middle Ages, the tax pressure on local churches encouraged the emergence of peculiar forms of shared management of taxation. By comparing the situation of several dioceses in Central and Northern Italy, this contribution examines the development of such experiences, analyzing their profile and structure. Particular attention will be paid to 14th and 15th century Lombardy, where the redefinition of episcopal power and the consolidation of Visconti’s fiscal control over local churches had a significant impact on diocesan fiscal structures and on the balance between the different parts of the ecclesiastical body.
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