619:, a British historian and sociologist, has argued that the ancient Roman tax economy contributed to urbanization by creating a system where natural resources were taxed in kind by Rome, supplying resources and trade to the city, and then these goods were sold to bring back wealth to the exporter. Taxpayer money was often abused in ancient Rome. Instead of funding public projects or internal improvements, it was often used for the more selfish pursuits of bureaucrats. Hopkins argues that the tax collection systems of the Roman Empire funneled wealth into an aristocratic class, which was then primarily used to fund the
236:
615:
itself and continue growing, resulting in an increased level of taxation. The Roman government would set a fixed amount of wealth each region needed to pay in taxes, while the magistrates were tasked with determining who would pay the taxes, and how much they would each pay. Certain regions, such as Egypt, paid some taxes in kind. Egyptian farmers supplied portions of their crop yield in tax to the rest of the Roman Empire, where it would then be sold to the populace in other regions and therefore converted into monetary wealth.
64:
164:. This tax was imposed on goods exiting or entering the city. The size of the tax was based on the value of the item itself. It was higher on luxurious or expensive items, but lower on basic necessities. It was abolished in 60 BCE as it was no longer needed. The Roman empire's increasing size allowed for the government to procure sufficient funds from tributaries. Roman veterans were exempt from paying the
663:. Emperor Constantine refused to place the empire's revenue back into circulation, thus hurting the economy, and forcing farmers to sell their goods at low prices due to the emperor's economic policies. Preventing them from gathering the funds necessary to meet the high tax burden. People who were unable to bear this burden would have agreed to become indebted to
634:
Throughout much of Roman history the tax burden was almost exclusively laid on the poorest people of the Empire while wealthier bureaucrats could avoid taxation. These systems may have contributed to the concentration of wealth and land in the hands of a small class of aristocrats. Excessive taxation
614:
Although the taxes levied upon the population, especially the poorer population, were likely very high, it seems probable that the exact amount of tax wealth which reached the state's treasury was lower than the amount collected. As the Roman empire expanded, it required more resources to maintain
572:
with the uncollected quantity of wealth and place the council in debt for the expense. Systems of tax farming may have proliferated in ancient Rome due to benefits it provided to the aristocracy of the ancient Roman world, who were not subject to the same high levels of taxation as the rest of the
654:
the level of taxation progressively needed to increase as the Roman empire needed to continue funding the military. Most of the responsibility for taxation fell on the lower classes and especially the farmers. Bureaucrats used their position of authority to
671:. The poor flocked to these estates, and as they grew the usage of money became increasingly rarer. This crippled the economy and the ability of the military to gather the necessary funds and manpower. The poverty-stricken lower class often turned towards
329:, meaning "gymnasial group." Difficulty identifying which members of the Egyptian populace were entitled to reduced taxation likely prompted a special census of these groups in the year 4 or 5 CE. Following this census, the number of gymnasial groups per
552:. Tax farmers may have been tasked with collecting as much wealth in taxes as possible, with their only limit being the local political rulers who wanted to avoid the potential negative effects of overexploitation on future revenue. During wartime,
324:
they had to pay. In Roman Egypt, Greeks were entitled to reduced taxation compared to other people in Egypt. These Greco-Egyptian persons were likely the members of a special social group referenced in other Roman documents called
31:. The Roman state would set a fixed amount of money each region needed to provide in taxes, and the local officials would decide who paid the taxes and how much they paid. Once collected the taxes would be used to
263:
on certain transactions were removed in 60 BCE. The urbanized, populous, and important city of Rome possibly had greater influence on politics than the more dispersed and less prominent provincial population.
251:, they applied a heavier tax burden on lower income levels and reduced taxation on wealthier social classes. In ancient Rome, taxation was primarily levied upon the provincial population who lived outside of
647:
is recorded to have halted the practice of writing off tax debt to its disproportionately negative effects on the poorer Roman people, who had to pay more immediately than wealthier citizens.
540:
to a third party while the original holder of the revenue stream receives fixed periodic rents from the contractor. This practice was first developed by the Romans. Under their system, the
690:
was reduced by 80%. Despite these reductions, the provinces of Rome struggled to pay their taxes, and the Roman government was unable to receive the funding it needed. Increased levels of
548:
to private individuals or organizations. These private groups paid the taxes for the area, and they used the products and money that could be garnered from the area to cover the
694:
reduced the value of the money the government received in taxation. The difficulties in receiving proper tax funds impaired the Roman state's ability to adequately fund the
333:
was limited to one and future members of gymnasial groups were required to prove their genealogy. The censors also participated in tax farming through their
214:
granted Roman citizenship to all male residents of the empire, which was likely a method of increasing the taxable population of the empire. Under
686:
incursions forced the emperors to lower tax rates in the year 413. The government of Rome also decreed that for five years, the tax rate of
408:
were merged into a single tax. This policy tied the peasantry to their land, and those without land were taxed. Diocletian instituted the
160:
794:
Frontiers in the Roman World: Proceedings of the Ninth
Workshop of the International Network Impact of Empire (Durham, 16-19 April 2009)
112:
560:
using their own personal resources. They would make profit by collecting taxes on the local populace. This tax would be collected by
320:
determined the amount of tax a citizen owed. They registered the value of each citizen's property, which determined the amount of
2004:
1008:
316:, as administered by the censors, was important for the administration of taxes in ancient Rome. The results of their periodic
1092:
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2014:
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927:
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856:
829:
802:
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150:). Cities may have occasionally levied other taxes; however, they were usually temporary. In ancient Rome there was no
678:
Heavy taxation made the Roman government appear as oppressors, possibly contributing to the loss of provinces such as
2068:
1488:
659:, leaving the burden of taxation on the poorer citizens. By now, taxes consumed enough produce to risk the peasants
2073:
561:
297:; but it expanded to other sources later in Roman history. It also collected wealth from people who died without a
1035:
846:
775:
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to pursue arrears for it. The cycle in Egypt only lasted fourteen years because in Egypt the liability for the
819:
792:
747:
Stephens, W. Richard (1982). "The Fall of Rome
Reconsidered: A Synthesis of Manpower and Taxation Arguments".
1381:
439:
1690:
499:
issued a series of tax reforms. The earliest known event associated with this cycle was in 42 CE, when
27:, customs, and a tax on the profits of any profession. These taxes were typically collected by local
1694:
695:
620:
557:
142:
1216:
1132:
956:
Augustan Rome 44 BC to AD 14: The
Restoration of the Republic and the Establishment of the Empire
679:
603:
2031:
1822:
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is recorded to have prided himself on writing off more tax debt than his predecessors. However,
525:
672:
488:
215:
122:
631:, over which they had been given some power, and using that money to fund wild beast hunts.
1914:
1775:
1629:
1509:
529:
470:
it usually occurred at the beginning of these cycles, and at the end it was common for the
639:
to provide goods to customers. Tax debt was a prevalent issue in Roman Egypt. The
Emperor
188:
was a sales tax on auctions. Both policies were unpopular. They were designed to fund the
8:
1878:
Bagnall, Roger S. (1985). "Agricultural
Productivity and Taxation in Later Roman Egypt".
1483:
Howatson M. C.: Oxford
Companion to Classical Literature, Oxford University Press, 1989,
132:
58:
1779:
586:
significantly, the Roman government assumed control of farming indirect taxes under the
235:
2078:
1895:
1798:
1763:
1362:
1354:
1152:
756:
651:
628:
576:
By the time of the Roman Empire these private people or groups had become known as the
495:, although it is also possible it began in 48 BC. It also may have begun in 58 CE when
483:
298:
2037:
2010:
1983:
1950:
1920:
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which taxed landowning senators. He also taxed businessmen with a new tax called the
372:
190:
875:
The triumviral period: civil war, political crisis and socioeconomic transformations
1887:
1793:
1783:
1742:
1700:
1569:
1505:
1424:
1379:
Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992),
1346:
1298:
1224:
1144:
683:
644:
624:
348:
280:
240:
137:
102:
1337:
Hopkins, Keith (1980). "Taxes and Trade in the Roman Empire (200 B.C.-A.D. 400)".
667:
in exchange for protection, effectively transforming them from free citizens into
1852:
1788:
1428:
1177:"Rule and Revenue in Egypt and Rome: Political Stability and Fiscal Institutions"
587:
447:
127:
45:
1941:
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1148:
1228:
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537:
451:
377:
306:
276:
248:
219:
195:
68:
24:
1542:
376:
to try to combat the rampant inflation of that time. This system combined the
366:
changed the method of collecting taxes in ancient Rome. He replaced the local
218:, it had become difficult to pay taxes due to the continued debasement of the
2057:
1672:
1581:
1192:
616:
564:. If the council failed to fulfill the quota, a not uncommon occurrence, the
492:
471:
96:
72:
40:
2063:
1960:
1807:
541:
459:
330:
313:
268:
260:
32:
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1734:
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656:
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599:
463:
389:
294:
252:
28:
1656:
1176:
983:
Northern Italy in the Roman World: From the Bronze Age to Late
Antiquity
902:
Northern Italy in the Roman World: From the Bronze Age to Late
Antiquity
760:
63:
467:
421:
405:
401:
393:
363:
272:
256:
151:
1899:
1824:
The Fall of the Roman Empire: A New
History of Rome and the Barbarians
1764:"Barbarigenesis and the collapse of complex societies: Rome and after"
1557:
1358:
1964:
1292:
1256:
691:
578:
433:
367:
211:
147:
1891:
1573:
1350:
1131:
DeLorme, Charles; Isom, Stacey; Kamerschen, David (10 April 2005).
664:
660:
533:
520:
508:
504:
500:
443:
397:
321:
302:
284:
203:
169:
117:
80:
698:. Most Late Roman tax money was used to pay off Germanic peoples.
275:. Typically these magistrates were wealthy landowners. During the
271:
preferring to leave the task of collecting taxes to local elected
1451:
668:
640:
475:
466:
a 14-year cycle was used. If the emperors made any change to the
455:
370:
with a bureaucracy. He established a new tax system known as the
339:
334:
199:
491:
chronicle, claims that this system was established in 49 BCE by
293:. At first it only contained the wealth gained through taxes on
1631:
Roman
Economic Policy in the Erythra Thalassa: 30 B.C.-A.D. 217
595:
591:
356:
352:
317:
289:
243:, a religious monument that housed the treasury in ancient Rome
85:
1037:
The Antonine Constitution: An Edict for the Caracallan Empire
344:
36:
549:
496:
1064:
Roman and Local Citizenship in the Long Second Century CE
623:
and to maintain the luxurious lifestyle of Roman elites.
155:
1181:
Historical Social Research / Historische Sozialforschung
791:
Workshop, Impact of Empire (Organization) (2011-05-10).
1735:"How modern was the market economy of the Roman world?"
1215:
Monson, Andrew (2019-03-21), Vandorpe, Katelijn (ed.),
1133:"Rent seeking and taxation in the Ancient Roman Empire"
635:
may also have limited the ability of provinces such as
878:. Prensas de la Universidad de Zaragoza. p. 392.
392:
was divided into different regions according to their
1880:
Transactions of the American Philological Association
1130:
267:
Taxation in ancient Rome was decentralized, with the
1419:
Duncan-Jones, Richard (1994). "Tax and tax-cycles".
627:
stopped the city of Corinth from taxing the city of
929:
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777:
A Smaller Dictionary of Greek and Roman Antiquities
718:The Roman Army: A Social and Institutional History
347:and taxes. Censors had similar duties to a modern
19:In Ancient Rome, there were four primary kinds of
1857:. Cambridge University Press. pp. 302, 458.
1604:. Twenty-First Century Books. pp. 9, 55–56.
1221:A Companion to Greco‐Roman and Late Antique Egypt
388:, which affected individuals. Under this policy,
78:The ancient Romans had two classes of taxes: the
2055:
1699:, Edinburgh University Press, pp. 190–230,
222:, increasing the prevalence of payment in kind.
594:'s reign they controlled the collection of all
2036:. Yale University Press. pp. 18–97, 374.
824:. World Customs Organization. pp. 53–59.
438:The indiction was a periodic reassessment for
259:on Italian land were abolished in 167 BCE and
1916:The Fall of Rome: And the End of Civilization
848:Taxation in Egypt from Augustus to Diocletian
582:. Although Augustus limited the power of the
1912:
1827:. Oxford University Press, USA. p. 14.
1502:The Oxford Companion to Classical Literature
1418:
225:
2029:
2009:. Cambridge University Press. p. 199.
1394:
1061:Lavan, Myles; Ando, Clifford (2021-11-16).
1010:The Oxford Encyclopedia of Economic History
851:. Princeton University Press. p. 270.
1627:
952:
420:These policies contributed to an improved
2002:
1797:
1787:
1746:
1601:The Fall of the Roman Empire, 2nd Edition
1060:
979:
898:
871:
1654:
1499:
1421:Money and Government in the Roman Empire
1097:. Getty Publications. pp. 148–149.
821:World History of the Customs and Tariffs
790:
746:
714:
234:
62:
1877:
1820:
1732:
1688:
1532:
1336:
1223:(1 ed.), Wiley, pp. 147–162,
1067:. Oxford University Press. p. 94.
1013:. Oxford University Press. p. 64.
844:
817:
721:. Oxford University Press. p. 73.
462:the cycle lasted 15 years, although in
355:, sell government land, and manage the
2056:
1977:
1597:
1214:
1174:
1170:
1168:
1166:
1939:
1846:
1844:
1761:
1684:
1682:
1623:
1621:
1593:
1591:
1555:
1414:
1412:
1410:
1408:
1406:
1332:
1330:
1126:
1124:
1122:
1120:
1118:
1116:
1114:
1090:
1086:
1084:
1033:
1006:
980:Roncaglia, Carolynn E. (2018-05-15).
932:. BoD – Books on Demand. p. 82.
925:
899:Roncaglia, Carolynn E. (2018-05-15).
845:Wallace, Sherman LeRoy (2015-12-08).
773:
2033:How Rome Fell: Death of a Superpower
1850:
1657:"Egypt, Augustus and Roman taxation"
1510:10.1093/acref/9780199548545.001.0001
742:
740:
738:
609:
343:to the highest bidder in return for
337:; they auctioned off the space of a
194:, which was a service that provided
110:consisted of four kinds of tax: the
1854:A History of the Later Roman Empire
1163:
872:Francisco, Pina Polo (2020-07-08).
287:a new institution was created: the
13:
2030:Goldsworthy, Adrian (2009-05-12).
1982:. University of California Press.
1913:Ward-Perkins, Bryan (2006-07-12).
1841:
1814:
1679:
1618:
1588:
1403:
1327:
1111:
1081:
424:system for the Late Roman Empire.
301:, half of the wealth of unclaimed
14:
2090:
1762:Jones, Doug (16 September 2021).
1562:The American Journal of Philology
735:
230:
35:, create public works, establish
2003:Middleton, Guy D. (2017-06-26).
953:Richardson, J. S. (2012-03-28).
749:Mid-American Review of Sociology
279:finances were stored inside the
210:on account of its unpopularity.
2023:
1996:
1971:
1933:
1906:
1871:
1755:
1726:
1661:Cahiers du Centre Gustave Glotz
1648:
1549:
1526:
1493:
1477:
1461:
1445:
1388:
1373:
1318:
1309:
1280:
1267:
1250:
1208:
1199:
1054:
1027:
1000:
973:
946:
247:Ancient Roman tax systems were
184:was an inheritance tax and the
1949:. Princeton University Press.
1705:10.1515/9781474472326-016/html
1691:"Rome, Taxes, Rents and Trade"
1628:Sidebotham, Steven E. (1986).
1598:Markel, Rita J. (2013-01-01).
1397:History of the Byzantine State
1385:, Dryden Press: Fort Worth, TX
959:. Edinburgh University Press.
919:
892:
865:
838:
811:
784:
767:
708:
514:
511:began at the age of fourteen.
1:
1689:Hopkins, Keith (2002-03-15),
1533:Balsdon, J. P. V. D. (1965).
1500:Howatson, M. C., ed. (2011).
1217:"Taxation and Fiscal Reforms"
926:Smith, William (2022-05-07).
774:Smith, William (2022-06-03).
701:
454:this easement occurred every
1789:10.1371/journal.pone.0254240
1634:. BRILL. pp. 114, 164.
1558:"Ammianus on Roman Taxation"
1429:10.1017/CBO9780511552632.005
1339:The Journal of Roman Studies
715:Southern, Pat (2007-10-01).
536:assigns the management of a
427:
16:Tax policies in ancient Rome
7:
1733:Erdkamp, Paul (June 2014).
1149:10.1080/0003684042000323591
10:
2095:
1919:. OUP Oxford. p. 43.
1851:Bury, J. B. (2015-03-05).
1655:Rathbone, Dominic (1993).
1229:10.1002/9781118428429.ch10
1034:Imrie, Alex (2018-05-29).
1007:Mokyr, Joel (2003-10-16).
818:Asakura, Hironori (2003).
518:
431:
56:
1094:A Profile of Ancient Rome
905:. JHU Press. p. 64.
226:Collection and management
2069:Taxation in ancient Rome
1943:The Roman Market Economy
562:local municipal councils
351:. They could impose new
208:centesima rerum venalium
143:centesima rerum venalium
52:
2074:Economy of ancient Rome
1821:Heather, Peter (2006).
1175:Monson, Andrew (2007).
503:established a board of
2006:Understanding Collapse
1978:Finley, M. I. (1999).
1091:Conti, Flavio (2003).
598:in all regions except
546:power to collect taxes
244:
154:, instead the primary
75:
1940:Temin, Peter (2012).
1748:10.4000/oeconomia.399
1556:Frank, R. I. (1972).
1040:. BRILL. p. 41.
797:. BRILL. p. 54.
532:technique in which a
327:hoi apo tou gymnasiou
283:. Under the reign of
238:
174:vicesima hereditatium
123:vicesima hereditatium
100:(a land tax) and the
66:
57:Further information:
1395:Ostrogorsky (2004),
1382:Concepts of Taxation
1315:Livy xxix.37, xl.51.
1187:(4 (122)): 252–274.
530:financial management
1980:The Ancient Economy
1780:2021PLoSO..1654240J
1696:The Ancient Economy
645:Julian the Apostate
458:; later during the
418:collatio lustralis.
349:minister of finance
59:List of Roman taxes
1535:Roman Civilization
1423:. pp. 47–64.
1205:cf. Livy xxxix.44.
568:would provide the
484:Chronicon Paschale
440:agricultural taxes
245:
133:vicesima liberatis
106:(a poll tax). The
76:
43:, and to fund the
23:: a cattle tax, a
2043:978-0-300-15560-0
2016:978-1-107-15149-9
1989:978-0-520-21946-5
1961:Project MUSE
1956:978-1-4008-4542-2
1926:978-0-19-162236-6
1864:978-1-108-08318-8
1834:978-0-19-532541-6
1714:978-1-4744-7232-6
1641:978-90-04-07644-0
1611:978-1-4677-0378-9
1537:. Penguin Books.
1519:978-0-19-954854-5
1438:978-0-521-44192-6
1238:978-1-118-42847-4
1137:Applied Economics
1104:978-0-89236-697-2
1074:978-0-19-757390-7
1047:978-90-04-36823-1
1020:978-0-19-028299-8
993:978-1-4214-2520-7
966:978-0-7486-2904-6
939:978-3-375-01299-1
912:978-1-4214-2520-7
885:978-84-1340-096-9
858:978-1-4008-7922-9
831:978-2-87492-021-9
804:978-90-04-20119-4
728:978-0-19-804401-7
652:late Roman empire
610:Usage and effects
373:Capitatio-Iugatio
191:aerarium militare
33:fund the military
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2048:
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1741:(4–2): 225–235.
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1299:De Natura Deorum
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733:
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712:
487:, a 7th-century
446:used throughout
414:aurum coronarium
410:aurum oblaticium
281:temple of Saturn
241:Temple of Saturn
103:tributum capitis
39:, stimulate the
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1774:(9): e0254240.
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1404:
1393:
1389:
1378:
1374:
1335:
1328:
1323:
1319:
1314:
1310:
1285:
1281:
1275:de Lege Agraria
1272:
1268:
1255:
1251:
1243:
1241:
1239:
1213:
1209:
1204:
1200:
1173:
1164:
1129:
1112:
1105:
1089:
1082:
1075:
1059:
1055:
1048:
1032:
1028:
1021:
1005:
1001:
994:
978:
974:
967:
951:
947:
940:
924:
920:
913:
897:
893:
886:
870:
866:
859:
843:
839:
832:
816:
812:
805:
789:
785:
772:
768:
745:
736:
729:
713:
709:
704:
612:
588:Flavian dynasty
544:reassigned the
523:
517:
489:Greek Christian
474:to forgive any
436:
430:
233:
228:
128:inheritance tax
61:
55:
46:cursus publicum
17:
12:
11:
5:
2092:
2082:
2081:
2076:
2071:
2066:
2050:
2049:
2042:
2022:
2015:
1995:
1988:
1970:
1955:
1932:
1925:
1905:
1892:10.2307/284204
1870:
1863:
1840:
1833:
1813:
1754:
1725:
1713:
1678:
1647:
1640:
1617:
1610:
1587:
1574:10.2307/292902
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1525:
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1476:
1460:
1444:
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1402:
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1372:
1351:10.2307/299558
1326:
1317:
1308:
1302:iii.19, Varro
1279:
1266:
1249:
1237:
1207:
1198:
1162:
1143:(6): 705–711.
1110:
1103:
1080:
1073:
1053:
1046:
1026:
1019:
999:
992:
972:
965:
945:
938:
918:
911:
891:
884:
864:
857:
837:
830:
810:
803:
783:
766:
734:
727:
706:
705:
703:
700:
625:Emperor Julian
621:Roman military
611:
608:
558:Roman military
538:revenue source
534:legal contract
519:Main article:
516:
513:
452:Roman Republic
432:Main article:
429:
426:
396:and crop. All
277:Roman Republic
261:indirect taxes
232:
231:Administration
229:
227:
224:
206:abolished the
67:Ancient Roman
54:
51:
37:trade networks
15:
9:
6:
4:
3:
2:
2091:
2080:
2077:
2075:
2072:
2070:
2067:
2065:
2062:
2061:
2059:
2045:
2039:
2035:
2034:
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2018:
2012:
2008:
2007:
1999:
1991:
1985:
1981:
1974:
1966:
1962:
1958:
1952:
1945:
1944:
1936:
1928:
1922:
1918:
1917:
1909:
1901:
1897:
1893:
1889:
1885:
1881:
1874:
1866:
1860:
1856:
1855:
1847:
1845:
1836:
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1826:
1825:
1817:
1809:
1805:
1800:
1795:
1790:
1785:
1781:
1777:
1773:
1769:
1765:
1758:
1749:
1744:
1740:
1736:
1729:
1716:
1710:
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1698:
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1685:
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1662:
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1552:
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1515:
1511:
1507:
1503:
1496:
1490:
1489:0-19-866121-5
1486:
1480:
1473:
1472:Roman History
1469:
1464:
1457:
1453:
1448:
1440:
1434:
1430:
1426:
1422:
1415:
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1411:
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1376:
1368:
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1324:Livy xxxii.7.
1321:
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1304:de re rustica
1301:
1300:
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1066:
1065:
1057:
1049:
1043:
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1038:
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1016:
1012:
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850:
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739:
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719:
711:
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670:
666:
662:
658:
653:
648:
646:
642:
638:
632:
630:
626:
622:
618:
617:Keith Hopkins
607:
605:
601:
597:
593:
589:
585:
581:
580:
574:
571:
567:
563:
559:
556:supplied the
555:
551:
547:
543:
539:
535:
531:
527:
522:
512:
510:
506:
502:
498:
494:
493:Julius Caesar
490:
486:
485:
479:
477:
473:
469:
465:
461:
457:
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450:. During the
449:
448:Roman history
445:
441:
435:
425:
423:
419:
415:
411:
407:
403:
399:
395:
391:
387:
383:
379:
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346:
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328:
323:
319:
315:
310:
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292:
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286:
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278:
274:
270:
265:
262:
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250:
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223:
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217:
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205:
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193:
192:
187:
183:
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167:
163:
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157:
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149:
145:
144:
139:
135:
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125:
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115:
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105:
104:
99:
98:
97:tributum soli
94:included the
93:
89:
88:
83:
82:
74:
73:Theodosius II
70:
65:
60:
50:
48:
47:
42:
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2005:
1998:
1979:
1973:
1942:
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1915:
1908:
1883:
1879:
1873:
1853:
1823:
1816:
1771:
1767:
1757:
1738:
1728:
1718:, retrieved
1695:
1664:
1660:
1650:
1630:
1600:
1568:(1): 69–86.
1565:
1561:
1551:
1534:
1528:
1501:
1495:
1479:
1471:
1463:
1458:13.31, 50–51
1455:
1447:
1420:
1399:, p. 37
1396:
1390:
1380:
1375:
1342:
1338:
1320:
1311:
1303:
1297:
1291:
1287:
1282:
1274:
1269:
1259:
1252:
1242:, retrieved
1220:
1210:
1201:
1184:
1180:
1140:
1136:
1093:
1063:
1056:
1036:
1029:
1009:
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982:
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921:
901:
894:
874:
867:
847:
840:
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813:
793:
786:
776:
769:
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752:
748:
717:
710:
677:
649:
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613:
602:, Egypt and
583:
577:
575:
569:
565:
553:
524:
482:
480:
437:
417:
413:
409:
406:direct taxes
385:
381:
371:
362:The emperor
361:
338:
326:
322:property tax
314:Roman census
312:The ancient
311:
288:
266:
257:Direct taxes
246:
207:
189:
185:
181:
177:
173:
172:created the
165:
159:
141:
131:
121:
111:
107:
101:
95:
91:
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79:
77:
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20:
18:
1886:: 289–308.
1468:Cassius Dio
1345:: 101–125.
1277:i.3, ii.21.
657:evade taxes
650:During the
573:populace.
542:Roman State
526:Tax farming
515:Tax farming
464:Roman Egypt
390:arable land
380:, known as
273:magistrates
216:Constantine
140:), and the
138:postage tax
29:aristocrats
2058:Categories
1720:2024-04-12
1667:: 81–112.
1543:1239786768
1288:ad Qu. Fr.
1261:Saturnalia
1244:2024-04-13
780:. DigiCat.
702:References
596:vectigalia
468:tax policy
456:five years
444:land taxes
422:accounting
384:, and the
378:land rents
364:Diocletian
269:government
249:regressive
152:income tax
108:vectigalia
87:vectigalia
71:depicting
2079:Roman law
1739:OEconomia
1673:1016-9008
1582:0002-9475
1367:162507113
1293:In Verrem
1290:i.1 §12,
1257:Macrobius
1193:0172-6404
1157:154784350
692:inflation
665:landlords
584:publicani
579:publicani
554:Publicani
434:Indiction
428:Indiction
386:capitatio
368:optimates
353:vectiglia
212:Caracalla
186:centesima
178:centesima
148:sales tax
146:(auction
1808:34529697
1768:PLOS ONE
761:23252728
684:Germanic
661:survival
570:publican
521:Publican
509:poll tax
505:praetors
501:Claudius
472:Emperors
412:and the
335:auctions
303:property
285:Augustus
204:Caligula
200:veterans
182:vicesima
176:and the
170:Augustus
166:portoria
161:portoria
158:was the
118:poll tax
113:portoria
84:and the
25:land tax
21:taxation
1799:8445445
1776:Bibcode
1474:60.10.4
1456:Annales
1452:Tacitus
1296:iii.7,
1286:Cicero
1273:Cicero
641:Hadrian
476:arrears
382:iugatio
340:lustrum
220:solidus
130:), the
120:), the
92:Tributa
81:tributa
69:solidus
41:economy
2040:
2013:
1986:
1963:
1953:
1923:
1900:284204
1898:
1861:
1831:
1806:
1796:
1711:
1671:
1638:
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1580:
1541:
1516:
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1359:299558
1357:
1235:
1191:
1155:
1101:
1071:
1044:
1017:
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963:
936:
909:
882:
855:
828:
801:
759:
725:
680:Africa
592:Trajan
566:fiscus
550:outlay
460:empire
404:, and
402:income
357:budget
345:tithes
318:census
305:, and
290:fiscus
180:. The
1965:36509
1947:(PDF)
1896:JSTOR
1363:S2CID
1355:JSTOR
1306:ii.1.
1264:i.12.
1153:S2CID
757:JSTOR
688:Italy
673:crime
669:serfs
637:Egypt
629:Argos
604:Judea
600:Syria
590:. By
528:is a
394:yield
307:fines
295:Egypt
253:Italy
196:money
168:tax.
53:Types
2038:ISBN
2011:ISBN
1984:ISBN
1951:ISBN
1921:ISBN
1859:ISBN
1829:ISBN
1804:PMID
1709:ISBN
1669:ISSN
1636:ISBN
1606:ISBN
1578:ISSN
1539:OCLC
1514:ISBN
1485:ISBN
1433:ISBN
1233:ISBN
1189:ISSN
1099:ISBN
1069:ISBN
1042:ISBN
1015:ISBN
988:ISBN
961:ISBN
934:ISBN
907:ISBN
880:ISBN
853:ISBN
826:ISBN
799:ISBN
723:ISBN
696:army
497:Nero
481:The
442:and
398:land
331:nome
299:will
239:The
2064:Tax
1888:doi
1884:115
1794:PMC
1784:doi
1743:doi
1701:doi
1570:doi
1506:doi
1425:doi
1347:doi
1225:doi
1145:doi
675:.
606:.
309:.
202:.
198:to
156:tax
2060::
1959:.
1894:.
1882:.
1843:^
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1792:.
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1566:93
1564:.
1560:.
1512:.
1504:.
1470:,
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1329:^
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400:,
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2046:.
2019:.
1992:.
1967:.
1929:.
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1890::
1867:.
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1786::
1778::
1751:.
1745::
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Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
