La presión fiscal romana durante las primeras décadas de la conquista de Hispania (218-171 a.C.) : un modelo a debate

We analyse the diacronic history of the Roman taxation policy in Spain for the first half century of its conquest, underlining some mechanisms for the control of dediticii-stipendiarii. Several samples of deditio and their political and taxation implications are particularly taken into consideration. Critics to the traditional model oí stipendium have being organized in two different levels. Alternative explanations for the detraction of surplus can also be put forward in every case oí deditio. Finally, there is not enough evidence for the setting up of a direct taxation system in money on the Spaniards in this period.