Taxation in ancient Rome

Last updated

In Ancient Rome, there were four primary kinds of taxation: a cattle tax, a land tax, customs, and a tax on the profits of any profession. These taxes were typically collected by local aristocrats. 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 fund the military, create public works, establish trade networks, stimulate the economy, and to fund the cursus publicum .

Contents

Types

Ancient Roman solidus depicting Theodosius II Theodosius II solidus.jpg
Ancient Roman solidus depicting Theodosius II

The ancient Romans had two classes of taxes: the tributa and the vectigalia. [1] Tributa included the tributum soli (a land tax) and the tributum capitis (a poll tax). The vectigalia consisted of four kinds of tax: the portoria (poll tax), the vicesima hereditatium (inheritance tax), the vicesima liberatis (postage tax), and the centesima rerum venalium (auction sales tax). Cities may have occasionally levied other taxes; however, they were usually temporary. [2] In ancient Rome there was no income tax, instead the primary tax was the portoria . This tax was imposed on goods exiting or entering the city. [3] [4] 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. [5] Roman veterans were exempt from paying the portoria tax. [6] Augustus created the vicesima hereditatium and the centesima. The vicesima was an inheritance tax and the centesima was a sales tax on auctions. [7] Both policies were unpopular. [8] They were designed to fund the aerarium militare , [9] which was a service that provided money to veterans. [10] Caligula abolished the centesima rerum venalium on account of its unpopularity. [11] [12] Caracalla granted Roman citizenship to all male residents of the empire, which was likely a method of increasing the taxable population of the empire. [13] [14] Under Constantine, it had become difficult to pay taxes due to the continued debasement of the solidus, increasing the prevalence of payment in kind. [15]

Collection and management

Administration

The Temple of Saturn, a religious monument that housed the treasury in ancient Rome Foro romano tempio Saturno 09feb08 01.jpg
The Temple of Saturn, a religious monument that housed the treasury in ancient Rome

Ancient Roman tax systems were regressive, they applied a heavier tax burden on lower income levels and reduced taxation on wealthier social classes. [16] In ancient Rome, taxation was primarily levied upon the provincial population who lived outside of Italy. Direct taxes on Italian land were abolished in 167 BCE and indirect taxes 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. [17]

Taxation in ancient Rome was decentralized, with the government preferring to leave the task of collecting taxes to local elected magistrates. [2] Typically these magistrates were wealthy landowners. During the Roman Republic finances were stored inside the temple of Saturn. Under the reign of Augustus a new institution was created: the fiscus . At first it only contained the wealth gained through taxes on Egypt; but it expanded to other sources later in Roman history. It also collected wealth from people who died without a will, half of the wealth of unclaimed property, and fines. [15]

The ancient Roman census, as administered by the censors, was important for the administration of taxes in ancient Rome. The results of their periodic census determined the amount of tax a citizen owed. They registered the value of each citizen's property, which determined the amount of property tax they had to pay. [18] 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 hoi apo tou gymnasiou, 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 nome was limited to one and future members of gymnasial groups were required to prove their genealogy. [19] The censors also participated in tax farming through their auctions; they auctioned off the space of a lustrum to the highest bidder in return for tithes and taxes. [20] [21] [22] Censors had similar duties to a modern minister of finance. They could impose new vectiglia, [23] sell government land, [24] and manage the budget.

The 1st-century land surveyor Hyginus Gromaticus provides a description of land tax in ancient Rome, noting that there existed two varieties of land: ager immunis ("land exempt from taxes") and ager vectigalis ("taxable land"). Hyginus mentions that the rules for taxation varied across provinces, stating—in some editions of the text—that in some provinces the tax paid using either one-fifth or one-eighth of the crop yield and other provinces paid using money. However, other manuscripts read "now many [pay] in money" instead of utilizing the word "alii" ("others"); historian Keith Hopkins favors the latter rendition, arguing the former derives from scribal error. [25] He further mentions that these types of were categorized in various groups and valued based upon their alignment, noting that—in Pannonia—land was grouped into meadow land, pasture, fruit-bearing trees; first- and second-class woodlands; and first- and second-class arable land. [26] According to Hyginus, this land was taxed iugerum (jugerum, roughly +2⁄3 of an acre) according to their productivity and that disputes regarding the measurement of the land, and therefore the size of the tax burden, were frequent. [27]

The emperor Diocletian changed the method of collecting taxes in ancient Rome. [28] He replaced the local optimates with a bureaucracy. He established a new tax system known as the Capitatio-Iugatio to try to combat the rampant inflation of that time. [16] This system combined the land rents, known as iugatio, and the capitatio, which affected individuals. Under this policy, arable land was divided into different regions according to their yield and crop. All land, income, and direct taxes were merged into a single tax. [29] This policy tied the peasantry to their land, and those without land were taxed. [30] Diocletian instituted the aurum oblaticium and the aurum coronarium which taxed landowning senators. He also taxed businessmen with a new tax called the collatio lustralis. These policies contributed to an improved accounting system for the Late Roman Empire. [16]

Indiction

The indiction was a periodic reassessment for agricultural taxes and land taxes used throughout Roman history. During the Roman Republic this easement occurred every five years; later during the empire the cycle lasted 15 years, although in Roman Egypt a 14-year cycle was used. If the emperors made any change to the tax policy it usually occurred at the beginning of these cycles, and at the end it was common for the Emperors to forgive any arrears. [31]

The Chronicon Paschale , a 7th-century Greek Christian chronicle, claims that this system was established in 49 BCE by Julius Caesar, although it is also possible it began in 48 BC. [31] It also may have begun in 58 CE when Nero issued a series of tax reforms. [31] [32] The earliest known event associated with this cycle was in 42 CE, when Claudius established a board of praetors to pursue arrears for it. [31] [33] The cycle in Egypt only lasted fourteen years because in Egypt the liability for the poll tax began at the age of fourteen. [31]

Tax farming

Tax farming is a financial management technique in which a legal contract assigns the management of a revenue source 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. [34] Under their system, the Roman State reassigned the power to collect taxes 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 outlay. [35] [36] 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. [17] During wartime, Publicani supplied the Roman military using their own personal resources. They would make profit by collecting taxes on the local populace. This tax would be collected by local municipal councils. If the council failed to fulfill the quota, a not uncommon occurrence, the fiscus would provide the publican with the uncollected quantity of wealth and place the council in debt for the expense. [37] 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 populace. [17]

By the time of the Roman Empire these private people or groups had become known as the publicani . Although Augustus limited the power of the publicani significantly, [38] the Roman government assumed control of farming indirect taxes under the Flavian dynasty. By Trajan's reign they controlled the collection of all vectigalia in all regions except Syria, Egypt and Judea. [39]

Usage and effects

It is 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 itself and continue growing, resulting in an increased level of taxation. [28] 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, [40] where it would then be sold to the populace in other regions and therefore converted into monetary wealth. [41]

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. [16] Excessive taxation may also have limited the ability of provinces such as Egypt to provide goods to customers. [42] Tax debt was a prevalent issue in Roman Egypt. The Emperor Hadrian is recorded to have prided himself on writing off more tax debt than his predecessors. However, Julian the Apostate 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. [16] 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. [16] 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 Roman military and to maintain the luxurious lifestyle of Roman elites. [43] Emperor Julian stopped the city of Corinth from taxing the city of Argos, over which they had been given some power, and using that money to fund wild beast hunts. [16]

During the late Roman empire the level of taxation progressively needed to increase as the Roman empire needed to continue funding the military. [44] Most of the responsibility for taxation fell on the lower classes and especially the farmers. Bureaucrats used their position of authority to evade taxes, leaving the burden of taxation on the poorer citizens. By now, taxes consumed enough produce to risk the peasants survival. [45] 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. [46] People who were unable to bear this burden would have agreed to become indebted to landlords in exchange for protection, effectively transforming them from free citizens into serfs. [47] 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. [2] The poverty-stricken lower class often turned towards crime. [38] [39]

Heavy taxation made the Roman government appear as oppressors, possibly contributing to the loss of provinces such as Africa. [46] Germanic 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 Italy 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. [48] [49] [50] Increased levels of inflation 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 army. [51] Most Late Roman tax money was used to pay off Germanic peoples. [52]

Impact on trade

Model, created by Keith Hopkins, which depicts the various factors--including taxation--that he argues contributed to urbanization in ancient Rome Scheme of the Economic Factors which led to the Growth of Towns in the Roman Empire.png
Model, created by Keith Hopkins, which depicts the various factors—including taxation—that he argues contributed to urbanization in ancient Rome

Keith Hopkins suggested that taxation may have aided he growth of trade networks in the Roman Empire by helping to create an interconnected economy in which, through taxation, finances were collected from the provinces and spent in Italy or the frontier regions, and provinces were forced to increase production to recover their lost wealth. [53] On a local level agrarian workers were forced to produce surpluses of food and sell these goods at local markets to artisans, who would also have been forced to expand production in response to taxation. [53] On a larger scale, regions such as Syria or Greece—which primarily exported taxes—may have been compelled to engage in long-distance trade, exporting locally-made products to tax-consuming provinces such as Italy, to compensate for the funds lost through taxation. [54] These products, according to Hopkins, typically would have arrived in markets within the city of Rome itself, due to the immense size of the urban population and, therefore, the market. Reciprocally, participation in these markets may have helped provide a source of income for other cities and settlements throughout the empire, thereby helping to maintain and spur economic development in these areas. [55] Furthermore, the growth of towns may have partially resulted from towns acting as markets through which goods could be processed, crafted, or traded before being exported to larger markets across the Empire. [54] Alongside these changes, government employees, officials, and soldiers would have received tax money as pay and would have spent that money on services and goods, some of which may have originated from the province in which the tax money was collected. [56]

Hopkins proposes that, although there were numerous other factors motivating Roman economic growth, [57] cumulatively, these systems resulted in the expansion of trade networks, the growth of local markets, and increased urbanization. [58] Another factor potentially impacting the economy in a similar manner was rent collection: the burden of rent—according to Hopkins—may also have also driven farmers to increase production to satisfy financial demands. These rents would have been collected by wealthy landlords, who would have spent that money in cities and other areas distant from the original source of the funds. [59] This system may have also functioned even if the taxes were paid in-kind: materials collected in-kind could eventually reach the larger trade-networks of the Roman Empire if they were sold to merchants, who would then sell the goods to other consumers. [60]

However, Hopkins suggests that taxes paid in-kind were often unable to stimulate economic development as they were less likely to be reintroduced into the economy. [61] Hopkins argues that the prevalence of taxes paid in-kind during the 3rd-century was both caused by and contributed to the economic depression of the that time period; the collapse of the fiscal system may have forced the government to adopt taxes paid in-kind, and—in doing so—they possibly crippled the aforementioned system of trade propagated by taxation. Whereas taxes collected in money may force individuals to earn money through trade (i.e. farmers selling surplus food to a craftsman who produces their own goods), thereby stimulating local and long-distance markets, taxes collected in-kind require no such transformation. These taxes were, according to Hopkins, often exclusively used to supply nearby military forces and therefore lacked the same implications for long-distance trade or ability to be reinvested into the economy. Furthermore, Hopkins suggests that the increased bureaucracy of collecting and managing in-kind goods instead of currency liked served as an added drained on the economy. [62]

Impact on agriculture

The Codex Theodosianus , a 4th-century Roman legal code, documents several laws that provided tax-exempt status to land for the purpose of incentivizing agricultural work on such land. [63] One law, issued on October 13, 320, [64] granted tax-exempt lands to veterans; another law, issued on September 21, 440, [65] offered tax relief for individuals who worked previously uncultivated or deserted land. [66] Temporary tax exemptions may also have been issued to alleviate financial burdens in response to unique situations such as devastation from war, with one text from the Theodosian Code mentioning the temporary reduction of taxes in African cities for the purpose of aiding these settlements in affording restorations for defensive fortifications. [67] [68] These tax reductions may have been partially motivated by political rather than economic concerns: One law dated to March 24, 390 offers tax-exemption for Campania under the condition that the province cease all complaints regarding abandoned land. [68] [69] According to the classicist Cam Grey, this legislation may have served to earn political favor with emphyteutic land-owners, who may have typically been wealthy and influential individuals that had been leased agrarian land for the purpose of cultivation. [66]

Authors from Late Antiquity sometimes claim that high levels of taxation motivated the depopulation of land across the Empire, with the 4th-century Greek rhetorician Libanius mentioning "Nowadays, though, you can go through miles of deserted farmland. The burden of taxation has emptied it." [70] According to the historian A. H. M. Jones, it is also possible that these grievances may have stemmed more from a general dislike of all changes to the existing tax structure as opposed to a genuinely severe financial burden. For instance, the 3rd-century Christian author Lactantius argues that tax rates under Diocletian were unbearably high but the 5th-century Epitome de Caesaribus claims that taxation under Diocletian was "modestia tolerabilis" ("tolerable moderation") while the taxation of its time had progress into "perniciem" ("ruin," "devastation"). [71] [72] The scholar C.R. Whittaker argues that, even if these assertions bore some validity, they were certainly not applicable the entirety of the Empire. During the lifetime of Libanius, the same period in which he describes in economic depression around Cyprus and Antioch, there may have been an economic boom in Syria. [73]

Whittaker suggests that the evidence for the pervasiveness of the supposed "agri deserti" ("deserted land") is scant and almost exclusively attested in sources of dubious reliability, casting doubt upon the notion that this issue was endemic to the Late Empire. [74] Furthermore, an analysis of evidence for demographic changes in the Gallo-Roman countryside compelled the classicists Paul Van Ossel and Pierre Ouzoulias to suggest that there is little archaeological evidence for the impoverishment of the Roman countryside. [75] The authors noted—among other sources—the presence of indicators of wealth throughout Late Antique tombs from the countryside, such a large number of lavish sarcophagi with expensive ornaments such as jewelry. [76] Jones, however, maintains that over taxation of the peasantry likely contributed to rural depopulation in Late Empire, arguing that the poorest Romans were unable utilize political influence or wealth to circumvent or bribe tax collectors as wealthier individuals were, thereby rendering the poor subject to the excessive collection that eventually increased poverty. Furthermore, Jones argues that the systems of tax collection themselves were biased against those of lower economic strata, suggesting that land tax may have been calculated based upon an aggregation of land size and inhabitants, leading individuals with large estates but small families to potentially pay less than individuals with little land but numerous dependents. [77]

Related Research Articles

<span class="mw-page-title-main">Roman Empire</span> Territory ruled by Rome and period of Roman history

The Roman Empire ruled the Mediterranean and much of Europe, Western Asia and North Africa. The Romans conquered most of this during the Republic, and it was ruled by emperors following Octavian's assumption of effective sole rule in 27 BC. The western empire collapsed in 476 AD, but the eastern empire lasted until the fall of Constantinople in 1453.

<span class="mw-page-title-main">Seleucid Empire</span> Hellenistic state in West Asia (312–63 BC)

The Seleucid Empire was a Greek state in West Asia during the Hellenistic period. It was founded in 312 BC by the Macedonian general Seleucus I Nicator, following the division of the Macedonian Empire founded by Alexander the Great, and ruled by the Seleucid dynasty until its annexation by the Roman Republic under Pompey in 63 BC.

A tax is a mandatory financial charge or levy imposed on an individual or legal entity by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities. Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent.

<span class="mw-page-title-main">Crisis of the Third Century</span> Roman government crisis (235–285)

The Crisis of the Third Century, also known as the Military Anarchy or the Imperial Crisis (235–284), was a period in Roman history during which the Roman Empire nearly collapsed under the combined pressure of repeated foreign invasions, civil wars and economic disintegration. At the height of the crisis, the Roman state split into three distinct and competing polities.

<span class="mw-page-title-main">Public finance</span> Study of the role of government within the economy

Public finance refers to the monetary resources available to governments and also to the study of finance within government and role of the government in the economy. As a subject of study, it is the branch of economics which assesses the government revenue and government expenditure of the public authorities and the adjustment of one or the other to achieve desirable effects and avoid undesirable ones. The purview of public finance is considered to be threefold, consisting of governmental effects on:

  1. The efficient allocation of available resources;
  2. The distribution of income among citizens; and
  3. The stability of the economy.
<span class="mw-page-title-main">Corvée</span> Form of intermittent, unpaid, unfree labour

Corvée is a form of unpaid forced labour that is intermittent in nature, lasting for limited periods of time, typically only a certain number of days' work each year. Statute labour is a corvée imposed by a state for the purposes of public works. As such it represents a form of levy (taxation). Unlike other forms of levy, such as a tithe, a corvée does not require the population to have land, crops or cash.

<span class="mw-page-title-main">Roman commerce</span> Major sector of the Roman economy

Roman commerce was a major sector of the Roman economy during the later generations of the Republic and throughout most of the imperial period. Fashions and trends in historiography and in popular culture have tended to neglect the economic basis of the empire in favor of the lingua franca of Latin and the exploits of the Roman legions. The language and the legions were supported by trade and were part of its backbone. The Romans were businessmen, and the longevity of their empire was caused by their commercial trade.

<span class="mw-page-title-main">Agriculture in ancient Rome</span>

Roman agriculture describes the farming practices of ancient Rome, during a period of over 1000 years. From humble beginnings, the Roman Republic and the Roman Empire expanded to rule much of Europe, northern Africa, and the Middle East and thus comprised many agricultural environments of which the Mediterranean climate of dry, hot summers and cool, rainy winter was the most common. Within the Mediterranean area, a triad of crops were most important: grains, olives, and grapes.

<span class="mw-page-title-main">Tax resistance</span> Refusal to pay a tax in opposition to a government or policy, rather than taxation itself

Tax resistance is the refusal to pay tax because of opposition to the government that is imposing the tax, or to government policy, or as opposition to taxation in itself. Tax resistance is a form of direct action and, if in violation of the tax regulations, also a form of civil disobedience. Tax resisters are distinct from "tax protesters", who deny that the legal obligation to pay taxes exists or applies to them. Tax resisters may accept that some law commands them to pay taxes but they still choose to resist taxation.

<span class="mw-page-title-main">Roman finance</span> Credit practices and financial system of ancient Rome

The practices of ancient Roman finance, while originally rooted in Greek models, evolved in the second century BC with the expansion of Roman monetization. Roman elites engaged in private lending for various purposes, and various banking models arose to serve different lending needs.

<span class="mw-page-title-main">Roman economy</span> Economy of ancient Rome

The study of the economies of the ancient city-state of Rome and its empire during the Republican and Imperial periods remains highly speculative. There are no surviving records of business and government accounts, such as detailed reports of tax revenues, and few literary sources regarding economic activity. Instead, the study of this ancient economy is today mainly based on the surviving archeological and literary evidence that allow researchers to form conjectures based on comparisons with other more recent pre-industrial economies.

A proportional tax is a tax imposed so that the tax rate is fixed, with no change as the taxable base amount increases or decreases. The amount of the tax is in proportion to the amount subject to taxation. "Proportional" describes a distribution effect on income or expenditure, referring to the way the rate remains consistent, where the marginal tax rate is equal to the average tax rate.

<span class="mw-page-title-main">Economy of ancient Greece</span>

The economy of ancient Greece was defined largely by the region's dependence on imported goods. As a result of the poor quality of Greece's soil, agricultural trade was of particular importance. The impact of limited crop production was somewhat offset by Greece's paramount location, as its position in the Mediterranean gave its provinces control over some of Egypt's most crucial seaports and trade routes. Beginning in the 6th century BC, trade craftsmanship and commerce, principally maritime, became pivotal aspects of Greek economic output.

<span class="mw-page-title-main">Ancient economic thought</span> Pre-Middle Age history of economic thought

In the history of economic thought, ancient economic thought refers to the ideas from people before the Middle Ages.

<span class="mw-page-title-main">Economic history of the Arab world</span>

Economic history of the Arab world addresses the history of economic activity in the Arabic-speaking countries and the stretching of Atlantic Ocean in the west to the Arabian Sea in the east, and from the Mediterranean Sea in the north to the Horn of Africa and the Indian Ocean in the southeast from the time of its origins in the Arabian peninsula and spread in the 7th century CE Muslim conquests and since.

Nüzül was a tax in the Ottoman Empire.

Avariz was a property tax in the Ottoman Empire, an annual cash tax paid by households registered in a defter.

In Ancient Rome, Tributum was a tax imposed on the citizenry to fund the costs of war. The Tributum was one of the central reasons for the conducting of the census on assets, as it rose with wealth. It included cash assets, land, property and moveable goods. Several types of tributum have been attested to, including tributum in capita, tributum temerarium, and tributum ex censu.

Poverty in ancient Rome is challenging to define as much of the Roman population lived in conditions resembling modern poverty. Roman society was largely agrarian and afflictions such as low literacy rates, high infant mortality, and poor diets were widespread throughout the populace. Poverty can be defined through landlessness; the majority of land in ancient Rome was concentrated in the hands of a small class of wealthy people, leaving the rest of the population with little land. However, people in urban settings likely could have lived well without owning land. Ancient Roman poverty can also be viewed through the lens of political disenfranchisement; the poor were less able to access political offices, had increased difficulty casting ballots, had votes of lesser significance, and had higher tax rates. The Codex Theodosianus, a late Roman legal document, describes various laws in which the poor were to be punished differently from the rich. Estimates of the GDP per capita in ancient Rome suggest that the majority of the population was living at subsistence levels, with enough money to live securely but not comfortably.

<span class="mw-page-title-main">Economy of the Qing dynasty</span> Historical Economy of China during the Qing dynasty

The Qing dynasty (1644–1912) was the most populated country on Earth for nearly two centuries and had a large and varied economy. The High Qing era saw a period of rapid demographic and economic growth, followed by a near century of stagnation brought about by the unequal treaties, rebellions, floods, and a fiscally conservative and decentralised government.

References

  1. ↑ Southern, Pat (2007-10-01). The Roman Army: A Social and Institutional History. Oxford University Press. p. 73. ISBN   978-0-19-804401-7.
  2. 1 2 3 Stephens, W. Richard (1982). "The Fall of Rome Reconsidered: A Synthesis of Manpower and Taxation Arguments". Mid-American Review of Sociology. 7 (2): 49–65. JSTOR   23252728.
  3. ↑ Smith, William (2022-06-03). A Smaller Dictionary of Greek and Roman Antiquities. DigiCat.
  4. ↑ Workshop, Impact of Empire (Organization) (2011-05-10). Frontiers in the Roman World: Proceedings of the Ninth Workshop of the International Network Impact of Empire (Durham, 16-19 April 2009). BRILL. p. 54. ISBN   978-90-04-20119-4.
  5. ↑ Asakura, Hironori (2003). World History of the Customs and Tariffs. World Customs Organization. pp. 53–59. ISBN   978-2-87492-021-9.
  6. ↑ Wallace, Sherman LeRoy (2015-12-08). Taxation in Egypt from Augustus to Diocletian. Princeton University Press. p. 270. ISBN   978-1-4008-7922-9.
  7. ↑ Francisco, Pina Polo (2020-07-08). The triumviral period: civil war, political crisis and socioeconomic transformations. Prensas de la Universidad de Zaragoza. p. 392. ISBN   978-84-1340-096-9.
  8. ↑ Roncaglia, Carolynn E. (2018-05-15). Northern Italy in the Roman World: From the Bronze Age to Late Antiquity. JHU Press. p. 64. ISBN   978-1-4214-2520-7.
  9. ↑ Smith, William (2022-05-07). A Smaller Dictionary of Greek and Roman Antiquities. BoD – Books on Demand. p. 82. ISBN   978-3-375-01299-1.
  10. ↑ Richardson, J. S. (2012-03-28). Augustan Rome 44 BC to AD 14: The Restoration of the Republic and the Establishment of the Empire. Edinburgh University Press. ISBN   978-0-7486-2904-6.
  11. ↑ Roncaglia, Carolynn E. (2018-05-15). Northern Italy in the Roman World: From the Bronze Age to Late Antiquity. JHU Press. ISBN   978-1-4214-2520-7.
  12. ↑ Mokyr, Joel (2003-10-16). The Oxford Encyclopedia of Economic History. Oxford University Press. p. 64. ISBN   978-0-19-028299-8.
  13. ↑ Imrie, Alex (2018-05-29). The Antonine Constitution: An Edict for the Caracallan Empire. BRILL. p. 41. ISBN   978-90-04-36823-1.
  14. ↑ Lavan, Myles; Ando, Clifford (2021-11-16). Roman and Local Citizenship in the Long Second Century CE. Oxford University Press. p. 94. ISBN   978-0-19-757390-7.
  15. 1 2 Conti, Flavio (2003). A Profile of Ancient Rome. Getty Publications. pp. 148–149. ISBN   978-0-89236-697-2.
  16. 1 2 3 4 5 6 7 DeLorme, Charles; Isom, Stacey; Kamerschen, David (10 April 2005). "Rent seeking and taxation in the Ancient Roman Empire". Applied Economics. 37 (6): 705–711. doi:10.1080/0003684042000323591. S2CID   154784350.
  17. 1 2 3 Monson, Andrew (2007). "Rule and Revenue in Egypt and Rome: Political Stability and Fiscal Institutions". Historical Social Research / Historische Sozialforschung. 32 (4 (122)): 252–274. ISSN   0172-6404.
  18. ↑ cf. Livy xxxix.44.
  19. ↑ Monson, Andrew (2019-03-21), Vandorpe, Katelijn (ed.), "Taxation and Fiscal Reforms", A Companion to Greco‐Roman and Late Antique Egypt (1 ed.), Wiley, pp. 147–162, doi:10.1002/9781118428429.ch10, ISBN   978-1-118-42847-4 , retrieved 2024-04-13
  20. ↑ Macrobius Saturnalia i.12.
  21. ↑ Cicero de Lege Agraria i.3, ii.21.
  22. ↑ Cicero ad Qu. Fr. i.1 §12, In Verrem iii.7, De Natura Deorum iii.19, Varro de re rustica ii.1.
  23. ↑ Livy xxix.37, xl.51.
  24. ↑ Livy xxxii.7.
  25. ↑ Hopkins 2002, p. 216.
  26. ↑ Duncan-Jones 1990, p. 187.
  27. ↑ Duncan-Jones 1990, p. 188.
  28. 1 2 Hopkins, Keith (1980). "Taxes and Trade in the Roman Empire (200 B.C.-A.D. 400)". The Journal of Roman Studies. 70: 101–125. doi:10.2307/299558. JSTOR   299558. S2CID   162507113.
  29. ↑ Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992), Concepts of Taxation , Dryden Press: Fort Worth, TX
  30. ↑ Ostrogorsky (2004), History of the Byzantine State, p. 37
  31. 1 2 3 4 5 Duncan-Jones, Richard (1994). "Tax and tax-cycles". Money and Government in the Roman Empire. pp. 47–64. doi:10.1017/CBO9780511552632.005. ISBN   978-0-521-44192-6.
  32. ↑ Tacitus, Annales 13.31, 50–51
  33. ↑ Cassius Dio, Roman History 60.10.4
  34. ↑ Howatson M. C.: Oxford Companion to Classical Literature, Oxford University Press, 1989, ISBN   0-19-866121-5
  35. ↑ Howatson, M. C., ed. (2011). The Oxford Companion to Classical Literature. doi:10.1093/acref/9780199548545.001.0001. ISBN   978-0-19-954854-5.[ page needed ]
  36. ↑ Balsdon, J. P. V. D. (1965). Roman Civilization. Penguin Books. OCLC   1239786768.[ page needed ]
  37. ↑ Frank, R. I. (1972). "Ammianus on Roman Taxation". The American Journal of Philology. 93 (1): 69–86. doi:10.2307/292902. ISSN   0002-9475.
  38. 1 2 Markel, Rita J. (2013-01-01). The Fall of the Roman Empire, 2nd Edition. Twenty-First Century Books. pp. 9, 55–56. ISBN   978-1-4677-0378-9.
  39. 1 2 Sidebotham, Steven E. (1986). Roman Economic Policy in the Erythra Thalassa: 30 B.C.-A.D. 217. BRILL. pp. 114, 164. ISBN   978-90-04-07644-0.
  40. ↑ Rathbone, Dominic (1993). "Egypt, Augustus and Roman taxation". Cahiers du Centre Gustave Glotz. 4: 81–112. ISSN   1016-9008.
  41. ↑ Hopkins 2002, p. 214.
  42. ↑ Erdkamp, Paul (June 2014). "How modern was the market economy of the Roman world?". OEconomia (4–2): 225–235. doi: 10.4000/oeconomia.399 .
  43. ↑ Hopkins 2002, pp. 206–208.
  44. ↑ Jones, Doug (16 September 2021). "Barbarigenesis and the collapse of complex societies: Rome and after". PLOS ONE. 16 (9): e0254240. Bibcode:2021PLoSO..1654240J. doi: 10.1371/journal.pone.0254240 . PMC   8445445 . PMID   34529697.
  45. ↑ Heather, Peter (2006). The Fall of the Roman Empire: A New History of Rome and the Barbarians. Oxford University Press, USA. p. 14. ISBN   978-0-19-532541-6.
  46. 1 2 Bury, J. B. (2015-03-05). A History of the Later Roman Empire. Cambridge University Press. pp. 302, 458. ISBN   978-1-108-08318-8.
  47. ↑ Bagnall, Roger S. (1985). "Agricultural Productivity and Taxation in Later Roman Egypt". Transactions of the American Philological Association. 115: 289–308. doi:10.2307/284204. JSTOR   284204.
  48. ↑ Ward-Perkins, Bryan (2006-07-12). The Fall of Rome: And the End of Civilization. OUP Oxford. p. 43. ISBN   978-0-19-162236-6.
  49. ↑ Temin, Peter (2012). The Roman Market Economy (PDF). Princeton University Press. ISBN   978-1-4008-4542-2. Project MUSE   36509.[ page needed ]
  50. ↑ Finley, M. I. (1999). The Ancient Economy. University of California Press. ISBN   978-0-520-21946-5.[ page needed ]
  51. ↑ Middleton, Guy D. (2017-06-26). Understanding Collapse. Cambridge University Press. p. 199. ISBN   978-1-107-15149-9.
  52. ↑ Goldsworthy, Adrian (2009-05-12). How Rome Fell: Death of a Superpower. Yale University Press. pp. 18–97, 374. ISBN   978-0-300-15560-0.
  53. 1 2 Hopkins 2017b, p. 214.
  54. 1 2 Hopkins 2017a, p. 165.
  55. ↑ Hopkins 2002, p. 222.
  56. ↑ Hopkins 2017b, p. 215.
  57. ↑ Hopkins 2017b, p. 218.
  58. ↑ Hopkins 2017b, p. 216.
  59. ↑ Hopkins 2017a, p. 221.
  60. ↑ Hopkins 2002, p. 209.
  61. ↑ Hopkins 2017b, p. 219.
  62. ↑ Hopkins 2017a, p. 257.
  63. ↑ Grey 2007, p. 370.
  64. ↑ Codex Theodosianus . 7.20.8.
  65. ↑ Legum Novellarum Divi Theodosii . 20.3.
  66. 1 2 Grey 2007, p. 371.
  67. ↑ Codex Theodosianus . 4.13.5.
  68. 1 2 Grey 2007, p. 372.
  69. ↑ Codex Theodosianus . 11.28.2.
  70. ↑ Libanius. Oration 2. To Those Who Called Him Tiresome . 32.
  71. ↑ Liber de Caesaribus. 39.32.
  72. ↑ Jones 1974, p. 83.
  73. ↑ Whittaker 1976, p. 137.
  74. ↑ Whittaker 1976, pp. 163–164.
  75. ↑ van Ossel & Ouzoulias 2000, p. 153.
  76. ↑ van Ossel & Ouzoulias 2000, p. 154.
  77. ↑ Jones 1974, p. 88.

Bibliography

This page is based on this Wikipedia article
Text is available under the CC BY-SA 4.0 license; additional terms may apply.
Images, videos and audio are available under their respective licenses.