Taxation and tax evasion in 15th century Malta 1450-1499

Abstract

The records of the town-council meetings of 1450-1499, themselves a product of a privileged group, the Mdina elite, are a clear illustration of the distribution of power and the resources of fifteenth century Malta. With little direct intervention from the Sicilian crown, the local urban patricians directed and controlled the economy of the islands. The farming out of taxes and their collection were of utmost importance for the financial life of the Mdina town council. As one of the main features of daily administration, it included new arrangements in the Universitas' bureaucratic system in which the social strata prevailed. Also taxation and tax farming lifted up new vacancies and more insular municipal organisation.