Publication Date
October 1999
Abstract
Ferdinand Scehevill's 1938 book, History of Florence: From the Founding of the City through the Renaissance, mentioned that the Catasto of 1427 was a relatively equitable income tax, based on an anticipated earning rate of 5 percent on equity (pp.345-346). The tax failed by 1434 because of dishonest administration (p. 364). What accounting historians should note was that the base of the 1427 Catasto, the same base of Pacioli in 1494, is that of a list of all assets and liabilities (pp.345-346). There is a copy of the 1427 law in the 1765-66 book Delia Decima e di Varie Altre Gravezze Imposte del Communedi Firense (Schevill, p.346), which is available on microfilm.
Recommended Citation
Vangermeersch, Richard G.J.
(1999)
"Significant source for accounting historical research: The Catasto of 1427 in Florence,"
Accounting Historians Notebook: Vol. 22:
No.
2, Article 10.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol22/iss2/10