Profili tributari del regime dei metallarii nel IV secolo d.C.
CHERCHI, ALICE
2015-01-01
Abstract
After recognizing the main opinions of the doctrine about the status of metallarii in late imperial Roman law, the paper focuses on the tax regime of the metallarii and the aurileguli contained in CTh. 10.19.3, 4 and 12. Although characterized by some limits, these constitutions show different tax obligations, which probably worked simultaneously in different mining areas of the Empire, in the second half of the 4th century AD. On the one hand, a favourable taxation was established to encourage the search for gold undertaken of own free will, but, on the other hand, potentially heavy tax obligations also emerge, which could burden the metallarii and the aurileguli with the high risk associated of gold mining.File | Dimensione | Formato | |
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