Подушная подать: микроисследование по материалам Переславль-Рязанского уезда в середине XVIII века
The article analyzes three groups of factors that were important in the payment of the poll tax in the landlords’ estates and villages in one of the central districts of Russia in the middle of the XVIII century. High rate of tax collection depended on the role of a landowner who was responsible for it, on the market development and on the use of soft measures of fiscal coercion. The combination of these factors supplied the high efficiency of tax collection despite the fact that the tax burden if the poll tax in Russia compared with the direct taxation in England and France was significant (11 %).
Collection of articles dedicated to the activities of the outstanding French historian E. Le Roy Ladurie. The various aspects of his multifaceted work: historical anthropology, the history of climate, cliometrics, economic history, history of the peasantry, visual anthropology, etc., and especially the perception of his work by the teaching community of different countries.
The article describes the evolution of the accounting knowledge from the simple registration technique to economic and social institution, in medieval Italy. It is shown that the institutionalization of accounting was completed to the XIV century, when it became a system of codified technical standards, scholar discipline and professional field. Examined the interrelations of this process with a business environment, political, social, economic and cultural factors of Italy by the XII-XVI centuries.
This article consists of a series of short essays dedicated to a certain chapter of the 'popular' socioeconomic history (with a particular focus on the institutional development problems) of the former East Prussia from the Antiquity to present days. The authors tackle the issues of the economic history of amber, the role of the Hanse in the development of medieval trade, the QWERTY-effects in rail rack standards, and the peculiarities of the development of the Kaliningrad region in the post-Soviet period.
The paper analyzes the characteristics of perception of creativity E. Le Roy Ladurie in the USSR and Russia. Pathways of information was the academic medievalists reviews, reviews of professional critics of bourgeois historiography, abstract journals and collections. During the perestroika years the popularity of Le Roy Ladurie has increased significantly, but the introduction to his work was limited by methodological declarations, not research monographs.