| Sumario: | This article analyzes some aspects of the tributes made by Indians and castas in Hispanic America and is primarily based on secondary sources, with a particular emphasis on how one’s fiscal status was linked to one’s socio-ethnic category. Through a discussion of the context of the tribute system’s origins, its parallels in Castile, its importance in the creation or strengthening of social distinctions in the Americas, the exemption from tribute due to military service, the importance of 18th Century economic thought in its elimination, the Bourbon reforms and the process that led to their abolition, this article (re)considers the approaches to this subject, highlighting the role of tribute in the development of Hispanic American societies.
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