Taxing Difference in Peru and New Spain (16th-19th Century): Fiscal Petitions Negotiating Social Differences and Belonging

Taxing Difference in Peru and New Spain (16th-19th Century): Fiscal Petitions Negotiating Social Differences and Belonging

Author
Sarah Albiez-Wieck
Publisher
Brill
Language
English
Year
2022
Page
382
ISBN
9004521631,9789004521636
File Type
pdf
File Size
10.7 MiB

This book addresses the negotiation of categorizations in colonial societies in Spanish America from a new vantage point: fiscality. In early modern empires (poll) taxes were a significant factor to organize and perpetuate social inequalities. By this, fiscal categorizations had very concrete effects on the daily life of the categorized, on their assets and on their labor force. They intersected with social categorizations such as gender, profession, age and what many authors have termed race or ethnicity, but which is denominated here, more accurately with a term from the sources, calidad. They were imposed by legislation from above and contested via petitions from below, the latter being a type of source scarcely analyzed until now.

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