Aproximación a la desigualdad económica a través de fuentes fiscales bajomedievales: Valls (1378), Sevilla (1384) y Palma (1478)

Wealth inequality in pre-industrial societies is a newly reinvigorated topic in economic history. Late medieval historians, particularly those of Iberia, face the challenge to catch up with their early modern counterparts. This proves completely possible due to the existence of analytic methods already developed in economics, as well as tax sources based on patrimony estimates of tax-payers. With the aim of addressing such a topic, this essay analyses three cases coming from various late medieval Iberian populations: Valls (1378), Seville (1384) and Palma (1478). In the case of Valls and Sevile the evidence has been based on transcriptions of available material, while for Palma we have studied a original unpublised record. Part one poses the limits and possibilities of the usage of these sources for the study of inequality in the late medieval context. Part two explains the foundations of our methodology, which relies on the calculation of Gini coefficients and deciles-based wealth distribution, as applied to these sources. Finally, part three shows provisional evidence from the viewpoint of inequality between occupational groups, rural and urban populations and, in the end, men and women.