49:, in the last decade of his reign. The 5% tax applied only to inheritances received through a will, and close relatives were exempt from paying it, including the deceased's grandparents, parents, children, grandchildren, and siblings. The question of whether a spouse was exempt was complicated—from the late Republic on, husbands and wives kept their own property scrupulously separate, since a
57:
on marital devotion probably exempted a spouse. Estates below a certain value were also exempt from the tax, according to one source, but other evidence indicates that this was only the case in the early years of
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104:(Oxford University Press, 2004), pp. 19–20, and Beryl Rawson, "The Roman Family in Italy" (Oxford University Press, 1999), p. 15–18.
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50:
100:
Gardner, "Liability to
Inheritance Tax," p. 214; see further Bruce W. Frier and Thomas A.J. McGinn,
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Jane
Gardner, "Nearest and Dearest: Liability to Inheritance Tax in Roman Families," in
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146:
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remained part of her birth family and not under the legal control of her husband.
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46:
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45:("twentieth of inheritance") was levied by Rome's first emperor,
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136:Gardner, "Liability to Inheritance Tax," p. 205.
113:Gardner, "Liability to Inheritance Tax," p. 214.
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80:Childhood, Class and Kin in the Roman World
25:was a Roman 5% tax on inheritance money.
33:No inheritance tax was recorded for the
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7:
14:
16:Roman 5% tax on inheritance money
37:, despite abundant evidence for
102:A Casebook on Roman Family Law
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153:Taxation in ancient Rome
43:vicesima hereditatum
22:Vicesima hereditatum
55:Roman social values
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62:'s reign.
147:Category
126:55.25.5.
47:Augustus
29:History
60:Trajan
41:. The
19:The
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