What is the De fisco Barcinonensi about?

The letter De fisco Barcinonensi is one of the few documents that we have on Visigothic taxation. In this paper, the evidence to determine the precise nature of the document is reviewed. It is suggested that the letter deals with the adaeratio (exchange rate between tributes in kind and tributes in coin), which can be explained both by a strict reading of the document and the political context in which this letter was issued. Consequently, the role of bishops in the process of tax collection is circumscribed to their function as representatives of the local communities and their elites.

Citação completa

FERNÁNDEZ, Damián. What is the De Fisco Barcinonensi About? Antiquité Tardive, v. 14, p. 217-224, 2006.