Acknowledgments

A preliminary short version of this article was presented as a paper at the conference The development of financial centers in Europe, 1300–1700. It was held in memory of Prof. Peter Spufford and took place at the Queen's College of Cambridge University on September 27, 2018. I am indebted to the organizers and all the participants for their comments and suggestions. The final text has been prepared within the research project “Economic Inequality in Catalan and Majorcan Towns in the Later Middle Ages Through the Sources of Taxes on Wealth” (PGC-2018-100979-B-C22), funded by the Spanish government's Ministry of Science, Innovation and Universities, as well as the research group “Rent and Taxation in late medieval Catalonia” (2017 SGR 1068) funded by the Generalitat de Catalunya in collaboration between the University of Girona and the Spanish National Research Council. I also acknowledge Pol Bridgewater for correcting my English.