145:
Persians and therefore unable to provide good crops. The restored
Byzantine rule in Syria and Egypt thus quickly became unpopular, not only because of the unsustainable tax burden, but also because of the persecution of the Monophysites and other religious minorities or heresies. The taxpayers of Syria and Egypt, unable to pay and aware that if they did not pay they would have to wait for confiscations and further harsh measures, preferred to submit to the Arab rule, where, even if forced to pay discriminatory taxes (Muslims were exempt), there were at least lower taxes than the imperial ones. Furthermore, the Arabs were more religiously tolerant of Christian sects than the Byzantines.
58:) combined with each other (which mainly affected the rural population) and also subject Italy to direct taxation, which had not been the case before. Ideally, the tax estimate should take into account the individual performance of those affected and also allow regional differentiation, which did not always happen in practice. Nevertheless, some related complaints in the sources (e.g. already with
133:
by the barbarians, or poor harvests. The authorities were willing to reduce the tax burden only in the event of very serious disasters, which could not go unnoticed. Sources attest that, in the event of years of bad harvests, citizens who could not raise the necessary taxes (usually in kind, except in special cases) often abandoned their possessions in desperation to escape the exactors.
62:) are not to be seen as compelling evidence of an oppressive tax burden, but rather as subjective statements. The amount to be paid was initially determined every five years, then every 15 years since 312 (cf. Indication ) and fell within the remit of the Praetorian Prefect. Overall, the new tax system enabled steadily flowing income, especially for the eastern part of the empire.
132:
survived until the end of the 7th century and then disappeared under the reign of
Justinian II. It was a tax system that established in advance the amount of taxes to be paid in kind (but often paid in cash by membership), without taking into account famines, plagues, earthquakes, floods, devastation
115:
ended up tying the peasant to the land, contributing to the training of serfs : in fact, just as a land without a peasant cannot be subject to tax, the same applies to a peasant without a land. Thus the Roman government bound a large mass of peasants to the land, while to tax those without land
144:
but when
Heraclius I (610-641) in 628 reconquered Syria and Egypt from the Persians, he was forced by debts contracted with the Church and empty state coffers, to unsustainably increase the tax burden in the newly recovered provinces, despite having been heavily devastated by the war against the
85:(affecting individuals). According to this methodology, the complex of arable land was divided into the various regions, according to the type of crop and their yield, into fiscal units called iuga, while the population was instead divided into fiscal units called
108:, levied on all the factors of production: men, beasts, lands, (or labor, capital, land) after having established the taxable amount on the basis of a gigantic land register of the wealth of the entire Empire.
34:
The tax reform was perhaps carried out as early as 287 and aimed to create a uniform system throughout the empire and to put the calculation of taxes on a more secure basis: The property tax, the
350:
935:
804:
772:
920:
991:
787:
819:
732:
305:
984:
905:
996:
466:
151:
separated the personal tax from that of the land, raising personal taxes (which affected everyone) and leading to an increase in free peasants.
1051:
1041:
844:
747:
1001:
546:
900:
654:
644:
268:
Personalaspekte der frühbyzantinischen
Steuerordnung. Die Personalveranlagung und ihre Einbindung in das System der capitatio - iugatio
568:
1077:
1082:
1056:
1016:
925:
649:
425:
1006:
910:
877:
839:
664:
624:
380:
915:
679:
589:
574:
400:
390:
298:
65:
It is sometimes assumed that this system was the model for a similar tax reform in the
Sassanid Empire in the 6th century.
956:
872:
799:
659:
634:
599:
526:
471:
314:
1092:
1031:
849:
824:
814:
737:
684:
639:
629:
619:
579:
536:
496:
476:
450:
360:
345:
979:
974:
930:
782:
777:
767:
757:
752:
742:
727:
722:
717:
694:
551:
516:
506:
435:
420:
415:
405:
395:
365:
335:
1021:
969:
895:
834:
809:
762:
711:
689:
674:
609:
531:
521:
486:
481:
445:
440:
410:
375:
340:
329:
1011:
951:
854:
829:
794:
669:
614:
594:
584:
511:
491:
430:
385:
370:
355:
291:
604:
541:
501:
1026:
50:). In this relatively complicated system, the assessment was based on the categories of people and animals (
1097:
137:
1087:
97:
was not fixed, but varied according to the individual provinces and the needs of the state budget.
74:
117:
961:
104:
imposed the merger of all direct, land and personal taxes, into a single tax, precisely the
1036:
1071:
1046:
277:
The Later Roman Empire 284-602. A social, economic and administrative survey. 3 Bde
148:
35:
28:
283:
101:
59:
24:
100:
Precisely in order to rationalize the mass of taxes into an organic whole,
31:, which determines the amount levied on agriculturally productive land.
141:
287:
116:(traders, industrialists) Constantine I introduced a new tax,
259:
Caput and
Colonate. Towards a history of late Roman taxation
261:. Toronto and Buffalo: Phoenix Supplementary Volume 12.
38:, was now based on the available labor and livestock (
944:
886:
865:
703:
560:
459:
321:
120:, particularly burdensome for those affected.
299:
8:
306:
292:
284:
241:The grand strategy of the Byzantine Empire
200:The grand strategy of the Byzantine Empire
185:The grand strategy of the Byzantine Empire
140:(491-518) reduced taxes and abolished the
23:is the tax collection system developed by
42:) as well as after the cultivated land (
160:
7:
233:Quando l'Italia era una superpotenza
16:Roman Empire tax collection system
14:
275:Arnold Hugh Martin Jones (1964).
351:Democratic Republic of the Congo
46:) calculated by tax estimates (
250:History of the Byzantine State
215:History of the Byzantine State
170:History of the Byzantine State
1:
992:Confederate States of America
315:Economic histories by country
128:The Roman tax system of the
1052:Scotland in the Middle Ages
921:Mongolian People's Republic
81:(affecting land rents) and
1114:
1002:England in the Middle Ages
257:Walter A. Goffart (1974).
248:Georg Ostrogorsky (1968).
73:This system combined two
1078:Taxation in ancient Rome
89:. The value assigned to
1083:Economy of ancient Rome
239:Edward Luttwak (2009).
733:Bosnia and Herzegovina
266:U. Hildesheim (1988).
926:Serbia and Montenegro
887:Former industrialized
945:Historical economies
168:Ostrogorsky (2004),
1093:Land value taxation
788:Republic of Ireland
467:Antigua and Barbuda
252:. Torino: Einaudi.
243:. Milano: Rizzoli.
118:Collatio lustralis
75:pre-existing taxes
1065:
1064:
1017:Habsburg monarchy
985:Republic of China
231:Giorgio Ruffolo,
130:capitatio-iugatio
113:capitatio-iugatio
106:capitatio-iugatio
21:Capitatio-Iugatio
1105:
1007:Ethiopian Empire
962:Byzantine Empire
911:Empire of Brazil
308:
301:
294:
285:
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271:
262:
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244:
235:, Einaudi, 2004.
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896:Austria-Hungary
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655:Solomon Islands
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952:Ancient Greece
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901:Czechoslovakia
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845:United Kingdom
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748:Czech Republic
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15:
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6:
4:
3:
2:
1110:
1099:
1098:Land taxation
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1084:
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1057:Tamil Country
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1032:Mongol Empire
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559:
553:
550:
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547:United States
545:
543:
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538:
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525:
523:
520:
518:
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230:
229:
225:
217:, p. 118
216:
213:Ostrogorsky,
209:
206:
202:, p. 233
201:
194:
191:
187:, p. 231
186:
179:
176:
171:
164:
161:
154:
152:
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111:However, the
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68:
66:
63:
61:
57:
53:
49:
45:
41:
37:
32:
30:
26:
22:
1047:Roman Empire
1012:Feudal Japan
980:Ming dynasty
975:Song dynasty
931:Soviet Union
906:East Germany
710:
650:Saudi Arabia
567:
426:South Africa
328:
276:
267:
258:
249:
240:
232:
226:Bibliography
214:
208:
199:
193:
184:
178:
172:, p. 37
169:
163:
149:Justinian II
147:
135:
129:
127:
112:
110:
105:
99:
94:
90:
86:
82:
78:
72:
64:
55:
54:) and land (
51:
47:
43:
39:
36:Cura Annonae
33:
29:Roman Empire
20:
18:
1022:Inca Empire
970:Han dynasty
878:New Zealand
840:Switzerland
805:Netherlands
665:South Korea
645:Philippines
625:North Korea
381:Ivory Coast
142:lustral tax
27:during the
1088:Diocletian
1072:Categories
936:Yugoslavia
680:Tajikistan
590:East Timor
575:Azerbaijan
569:Arab world
401:Mozambique
391:Madagascar
155:References
138:Anastasius
102:Diocletian
60:Lactantius
48:censitores
25:Diocletian
889:economies
873:Australia
800:Lithuania
660:Singapore
635:Palestine
600:Indonesia
527:Nicaragua
472:Argentina
279:. Oxford.
198:Luttwak,
183:Luttwak,
83:capitatio
1027:Iroquois
850:Scotland
825:Slovakia
815:Portugal
738:Bulgaria
685:Thailand
640:Pakistan
630:Mongolia
620:Malaysia
580:Cambodia
537:Paraguay
497:Colombia
477:Barbados
460:Americas
451:Zimbabwe
361:Ethiopia
346:Botswana
136:Emperor
124:Duration
866:Oceania
783:Ireland
778:Hungary
768:Germany
758:Estonia
753:Denmark
743:Croatia
728:Belgium
723:Austria
718:Albania
695:Vietnam
552:Uruguay
517:Jamaica
507:Ecuador
436:Tunisia
421:Somalia
416:Senegal
406:Nigeria
396:Morocco
366:Eritrea
336:Algeria
79:iugatio
69:Purpose
1037:Muisca
966:China
835:Sweden
820:Russia
810:Norway
773:Greece
763:France
712:Europe
704:Europe
690:Turkey
675:Taiwan
610:Israel
532:Panama
522:Mexico
487:Canada
482:Brazil
446:Zambia
441:Uganda
411:Rwanda
376:Guinea
341:Angola
330:Africa
322:Africa
95:capita
87:capita
77:, the
44:iugera
40:capita
855:Wales
830:Spain
795:Italy
670:Syria
615:Japan
595:India
585:China
512:Haiti
492:Chile
431:Sudan
386:Kenya
371:Ghana
356:Egypt
56:iugum
52:caput
605:Iran
561:Asia
542:Peru
502:Cuba
93:and
91:iuga
19:The
1074::
307:e
300:t
293:v
270:.
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