MEDIOEVO
Nel Basso Medioevo si usò l’unità familiare come unità di riscossione ed era imposta dal signore locale, dal comune o dal re. L’unità familiare veniva calcolata in base alle persone che abitavano in una casa usando lo stesso fuoco,
Il perfezionamento delle tecniche amministrative e contabili permise la creazione di elenchi aggiornati dei contribuenti.
Nelle città italiane, gli elenchi redatti con una stima precisa della ricchezza prendevano il nome di catasti, in caso contrario si trattava di semplici elenchi dei fuochi.
Quando mancavano i catasti gli elenchi dei fuochi erano la sola fonte che consentiva di valutare la consistenza demografica della popolazione prima del Cinquecento.
Sebbene i capofamiglia più agiati si trovassero a capo anche di quindici o venti persone fra parenti e servitori, la maggior parte dei fuochi corrispondevano a famiglie simili a quelle odierne, formate da padre, madre e alcuni figli.
A causa della tassazione in base al numero dei fuochi, a partire dalla fine del Medioevo divenne impossibile considerare gli elenchi dei fuochi come un indicatore demografico.
Quando un padre moriva e suoi figli, sposati e con i propri figli, andavano a vivere ciascuno per suo conto, spesso si continua a fingere che costituissero un solo fuoco per pagare meno tasse.
Le autorità, più interessate alla rapidità che non all’equità della riscossione, non esitavano a considerare l’imposta come una variabile che poteva essere modificata per motivi politici.
I fuochi, dunque, non misuravano più la popolazione complessiva ma rappresentavano una misura astratta degli oneri contributivi gravanti su ciascuna comunità.
[…] Focatico […]
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