The Renaissance, a period that broke with the dark, brutal and "barbaric" Middle Ages, and in which culture, art and humanism flourished, would also see the birth of the first income tax .
In the Florence of 1427 the castato was instituted (cadastre) as a record of land ownership. Based on this record, the first income tax in history was established, breaking with medieval taxes (all indirect). According to this tax, all the head of the family had to present, every three years , a report of your “wealth”:income, property, debts and the members that constituted the family . In addition, it was a progressive tax (the higher the profit or income, the higher the percentage to be paid) and, unlike the current ones, complaints, personal requests, suggestions could be included... On the other hand, there were also "blessed" exemptions, such as real estate and construction works. art.
In this period, the figure of patronage acquired great importance, as financial sponsorship of artists for the social and cultural development of society. One of the most important were the Médicis , among whose sponsored artists was the great Miguel Ángel (Michelangelo ), which now, after this «discovery «, assails me with the doubt of whether they did it for the love of art or for tax exemptions.
You can consult the Florence cadastre of 1427 (English).