The Research Group recognized by the Generalitat de Catalunya was founded by Manuel Sánchez Martínez (IMF-CSIC) and it is currently led by Pere Orti Gost (UdG).

As its name suggest, the aim of the group has been, from its origins, the study of taxation and seignorial rent in Catalonia in the Later Middle Ages in its several dimensions. In this sense, it has focused on the making of tax systems promoted by the Crown, the municipalities, the Diputació del General, the Church and the seignorial estates, during the 14th and 15th centuries in Catalonia. Similarly, the members of the group have also studied the Catalan small towns and the rural world within the feudal society. Finally, other fertile research lines have dealt with the phenomenon of credit and, specially, the appearance of public debt in Late Medieval Catalonia.