The lay subsidies and the distribution of wealth in medieval England, 1275–1334
本文检验1275至1334年间俗人补助金能否作为衡量英格兰经济的标尺，通过与商人法债务记录对比，发现因羊毛、硬币和信贷逐渐被排除在税基外，补助金自1300年起无法准确反映财富分配。
This article examines the evidence that between 1275 and 1334 the lay subsidies provide a yardstick with which to measure the English economy. It compares their evidence with the chronological and geographical pattern of wealth obtainable from the Statute Merchant records of debt and concludes that the main discrepancies can be explained by the progressive exclusion from the tax valuations of wool, coin, and credit. Accordingly, from c . 1300 the lay subsidies cannot be used as a guide to the distribution of wealth in England and they can offer only a limited comparison with the wealth revealed by the Tudor subsidies.