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The tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studies
dc.contributor.authorLhoták, Jan
dc.date.accessioned2018-05-28T11:05:38Z
dc.date.available2018-05-28T11:05:38Z
dc.date.issued2017
dc.identifier.urihttp://hdl.handle.net/20.500.11956/97477
dc.description.abstractThe paper summarises the possibilities of studying the tax burden on the Czech countryside in1780–1850. For its analysis it proposes to use the archival collection ‘Contribution Funds’, consistingof individual schedules for the planned contributions (so-called sub-repartitions), and contributoryaccounts recording all receipts and outlays. Due to the limited ‘sub-repartition’ for land tax only, itrecommends to use the sums in the contributory accounts and to work with values for the whole estate.The most suitable comparative figures are grain prices, preserved from commodity prices thatare important for the rural environment in the most comprehensive price ranges. Both series ofnumbers need to be subjected to source criticism (the most important for the period under reviewis the variability of the currencies used) and then compared with each other.en
dc.description.abstractStudiecs
dc.description.abstractThe paper summarises the possibilities of studying the tax burden on the Czech countryside in1780–1850. For its analysis it proposes to use the archival collection ‘Contribution Funds’, consistingof individual schedules for the planned contributions (so-called sub-repartitions), and contributoryaccounts recording all receipts and outlays. Due to the limited ‘sub-repartition’ for land tax only, itrecommends to use the sums in the contributory accounts and to work with values for the whole estate.The most suitable comparative figures are grain prices, preserved from commodity prices thatare important for the rural environment in the most comprehensive price ranges. Both series ofnumbers need to be subjected to source criticism (the most important for the period under reviewis the variability of the currencies used) and then compared with each other.en]
dc.language.isocs
dc.publisherUniverzita Karlova, Filozofická fakulta
dc.titleBerní zatížení českého venkova v první polovině 19. století a úskalí jeho studiacs
dc.typeČlánek v periodikucs
dcterms.licensehttp://creativecommons.org/licenses/by-nc-nd/2.0/
dc.title.translatedThe tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studiesen
uk.internal-typeuk_publication
dc.description.startPage208
dc.description.endPage222
dcterms.isPartOf.nameHistorie – Otázky – Problémy (History, Issues, Problems)cs_CZ
dcterms.isPartOf.journalYear2017
dcterms.isPartOf.journalVolume9
dcterms.isPartOf.journalIssue1
dcterms.isPartOf.issn2336-6672
dc.subject.keywordtaxationen
dc.subject.keywordtax burdenen
dc.subject.keywordcontributionsen
dc.subject.keywordCzech Landsen
dc.subject.keyword1780–1850en


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