Chapitre 4. Fidéicommis et fiscalité Article Swipe
Jean-François Chauvard
·
YOU?
·
· 2018
· Open Access
·
· DOI: https://doi.org/10.4000/books.efr.33490
YOU?
·
· 2018
· Open Access
·
· DOI: https://doi.org/10.4000/books.efr.33490
Au cours de la seconde moitié du XVe siècle, l’essor de la fiscalité directe et la diffusion des fidéicommis obéissent à des logiques contradictoires et concurrentes. D’un côté, l’État met en place une fiscalité directe en instituant en 1463, un nouvel impôt sur les revenus immobiliers et fonciers, la decima, dans un contexte marqué par la nécessité d’accroître les ressources pour contenir l’avancée turque ; de l’autre, les particuliers, qui admettent difficilement le principe de ce prélèveme...
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All OpenAlex metadata
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Jean-François ChauvardList of authors in order
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YesWhether a free full text is available
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PsychologyTop concepts (fields/topics) attached by OpenAlex
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