Centre and PeripheryThis chapter aims to give an overview of the developments of the Venetian fiscal system between the late Middle Ages and the early modern period. Such developments, although an integral part of the process of the gradual emergence all over Europe of the modern fiscal state, are nevertheless remarkably localized in their specifics. Particular attention will be paid to local taxation, which on account of its heterogeneous characteristics is often overlooked when attempting a synthesis, but is crucial to understanding the sources available for the study of the distribution of property and wealth. Indeed, the local property tax records (estimi) are the main historical sources used in the chapters that follow.