Fiscal policies and the institution of a tax state in Anglo-Saxon England within a comparative context1
Andrew Wareham
This article begins by noting that military revolutions and civil wars in early modern Europe provide an unduly narrow framework for understanding the transition from a domain to tax state. Taking Anglo‐Saxon England as case study, it is suggested political restrictions led establishment of direct indirect taxation, thereby providing rulers with revenues which surpassed those resources. The main section uses sources coinage wills poetry letters order give general idea chronological development medieval analysis challenges views new fiscal historians, who argue collapse state acts precondition emergence Instead, this suggests policies arose because need kings their advisers take account requirements ecclesiastical authorities, well heavy revenue imperative, paying resistance against Vikings. ends discussion comparative applications contexts catalysts lead adoption pioneering policies.
The Economic History Review