de la Croix, David (UNIVERSITE CATHOLIQUE DE LOUVAIN, Institut de Recherches Economiques et Sociales (IRES) ; Belgian National Fund for Scientific Research (FNRS)) Rousseaux, Xavier (UNIVERSITE CATHOLIQUE DE LOUVAIN, Department of History ; Belgian National Fund for Scientific Research (FNRS)) Urbain, Jean-Pierre (University of Limburg, Department of Quantitative Economics)
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We use recently developed times series techniques to analyse long historical data on the budget of the Court of Nivelles (Belgium) in the late Middle Ages. The unidirectional causality from receipts to expenditures supports the idea that the medieval system under consideration is a fine-focused (tax-oriented) control system. However, empirical evidence on the presence of changes in receipt collection around 1520 favours the hypothesis of the decline of the medieval, urban-based , tax-oriented system and its transformation into a punishment-focused system.
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