By examining the main features of the fiscal system of Portuguese Asia and the private interests that clustered around it, this article contributes to the recent historiography on the pluralistic and negotiated dimensions of the colonial government. It argues that, in the context of the European power struggle that opposed the Dutch and the English against the Spanish Habsburgs, the financial needs of the Portuguese crown deepened pre-existing political and social arrangements, with the result that royal officials and colonial elites increasingly gained a role in imperial governance and in preserving the Portuguese empire in Asia. The alignment of interests here can be observed by looking at the extraordinary taxation introduced between 1617 and 1623, which provided added opportunities to co-opt local elites.
CoplandIanGodleyMichael R.ButcherJ.DickH.Revenue Farming in Comparative Perspective: Reflections on Taxation, Social Structure and Development in the Early Modern PeriodThe Rise and Fall of Revenue Farming: Business Elites and the Emergence of the Modern State in Southeast Asia1993LondonPalgrave Macmillan4568
CostaLeonor FreireCoppolaroLuciaMcKenzieFrancinePortuguese Resilience in Global War: Military Motivation and Institutional Adaptation in the Sixteenth- and Seventeenth-Century Cape RouteA Global History of Trade and Conflict since 15002013LondonPalgrave Macmillan3861
HespanhaAntónio ManuelFragosoJ.BicalhoM.F.GouvêaM.F.A Constituição do Império Português. Revisão de alguns Enviesamentos CorrentesO Antigo Regime nos Trópicos. A Dinâmica Imperial Portuguesa Séculos XVI-XVIII2001Rio de JaneiroCivilização Brasileira163188
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MirandaSusana MünchSalasL.A Fiscalidade no Estado da Índia: configuração e dinâmicas (1510-1640)Los Ambitos de la Fiscalidad: Fronteras Território y Percepción de Tributos en los Impérios Ibéricos Siglos XV-XVIII2011MadridInstituto de Estudios Fiscales107123
OmrodW. M.BonneyRichardThe West European Monarchies in the Later Middle AgesEconomic Systems and State Finance1995OxfordClarendon Press12360The Origins of the Modern State in Europe 13th to 18th Centuries
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SouzaGeorge BryanImperial Defense and Finances and the Colonial City in the Tropics: The Senado da Camara of Cochin and the Relief of Malacca, 1587-1598Portuguese Dutch and Chinese in Maritime Asia c. 1585-1800: Merchants Commodities and Commerce2014FarnhamAshgate127
SubrahmanyamSanjayPtakR.RothermundD.An Augsburger in Asia Portuguesa: Further Light on the Commercial World of Ferdinand Cron, 1587-1624Emporia Commodities and Entrepreneurs in Asian Maritime Trade c. 1400-17501991StuttgartFranz Steiner Verlag401425
SubrahmanyamSanjayBaylyC.A.SubrahmanyamS.Portfolio Capitalists and the Political Economy of Early Modern IndiaMerchants Markets and the State in Early Modern India1990DelhiOxford University Press242265
SubrahmanyamSanjayThomazLuís FilipeTracyJamesEvolution of Empire: the Portuguese in the Indian Ocean in the Sixteenth CenturyThe Political Economy of Merchant Empires1997CambridgeCambridge University Press298330
TracyJames D.BradyT.ObermanH.TracyJames D.Taxation and State DebtHandbook of European History (1400-1600). Late Middle Ages Renaissance and Reformation1996vol. 1MichiganWilliam B. Eerdmans Publishing Company563588Structures and Assertions
WiniusGeorge D.The Black Legend of Portuguese India: Diogo do Couto His Contemporaries and the Soldado Prático: A Contribution to the Study of Political Corruption in the Empires of Early Modern Europe1985New DelhiConcept Publishing Company
J.C. BoyajianPortuguese Trade in Asia under the Habsburgs 1580-1640 (Baltimore: The Johns Hopkins University Press1993): 92-94; A. Disney A Decadência do Império da Pimenta. Comércio português na Índia no início do século XVII (Lisbon: Edições 70 1981); For an up-to-date survey see J. Pedreira “Costs and Financial Trends in the Portuguese Empire 1400-1800”. In Portuguese Oceanic Expansion 1400 to 1800 ed. F. Bethencourt and D.R. Curto (Cambridge: Cambridge University Press 2007): 49-87.
A.M. HespanhaAs Vésperas do Leviathan. Instituições e poder político Portugal século XVII (Coimbra: Almedina1994). Hespanha’s book is inserted in a historiographical stream that has been re-evaluating early modern political and legal models of Southern Europe (Italy Spain and Portugal) since the late 1970s.
J. Pedreira“Costs and Financial Trends”: 74-82. For Spanish America, see R. Grafe and A. Irigoin, “The Spanish Empire and its Legacy: Fiscal Redistribution and Political Conflict in Colonial and Postcolonial Spanish America.”Journal of Global History1/2 (2006): 241-67; R. Grafe and A. Irigoin “A Stakeholder Empire: The Political Economy of Spanish Imperial Rule in America.” Economic History Review 65/2 (2012): 609-65.
I. Copland and M.R. Godley‘Revenue Farming in Comparative Perspective: Reflections on Taxation, Social Structure and Development in the Early Modern Period’ in The Rise and Fall of Revenue Farming: Business Elites and the Emergence of the Modern State in Southeast Asiaed. J. Butcher and H. Dick (St. Martin’s Press 1993): 45.
See S. Ianeva“Financing the State? Tax-farming as a Source of Individual Wealth in the Nineteenth Century.”Oriens37 (2009) 209-224; Ş. Pamuk “Changes in Factor Markets in the Ottoman Empire 1500-1800.” Continuity and Change 24/1 (2009): 107-136.
J.B. CollinsFiscal Limits of Absolutism. Direct Taxation in Early Seventeenth-Century France (Berkeley: University of California Press1988): 1-17; J.D. Tracy “Taxation and State Debt.” In Handbook of European History (1400-1600). Late Middle Ages Renaissance and Reformation vol. 1 Structures and Assertions ed. T. Brady H. Oberman and J.D. Tracy (Michigan: William B. Eerdmans Publishing Company 1996): 563-588; A.M. Hespanha “A Fazenda: 206-7; Bonney “Revenues”: 472.
A.T. de MatosO Estado da Índia nos Anos de 1581-1588. Estrutura administrativa e económica. Alguns elementos para o seu estudo (Universidade dos Açores: Ponta Delgada1993): 190. On the role of Cochin in this juncture see G.B. Souza “Imperial Defense”.