Traces of certainty: Recording death and taxes in fifteenth-century Tuscany

Authors
Citation
Rj. Emigh, Traces of certainty: Recording death and taxes in fifteenth-century Tuscany, J INTERD H, 30(2), 1999, pp. 181
Citations number
27
Categorie Soggetti
History
Journal title
JOURNAL OF INTERDISCIPLINARY HISTORY
ISSN journal
00221953 → ACNP
Volume
30
Issue
2
Year of publication
1999
Database
ISI
SICI code
0022-1953(199923)30:2<181:TOCRDA>2.0.ZU;2-B
Abstract
Official statistics reflect the presuppositions and theories of the societi es that they represent. Results derived from data contained in a set of tax declarations from fifteenth-century rural Tuscany show that deaths of male s eligible for the head tax were reported more often than deaths of other f amily members, because these reports lowered households' tax assessments. T he results also show that heads of households were overrepresented among de ad males, most likely because tax officials used the names of heads of hous eholds to organize the tax rolls. This reliance on the head of the househol d in data collection-a common technique in contemporary and historical cens uses-may produce results that overrepresent heads of households.