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Topic: Classical Research, Greek and Roman Regulation, Social and Financial Historical past, Numismatics On-line Publication Date: Apr 2016 DOI: 10.1093/oxfordhb/9780199935390.013.38
Taxation in the Greco-Roman World: The Roman Princi pate
Summary and Key phrases
The article offers with the totally different taxes that have been exacted in the Roman Principate. It analyzes not solely the totally different ideas of taxation with a differentiation betweentributa, vectigalia, andportoriabut additionally the complicated system of tax assortment, the cooperation be tween non-public tax farmers and state officers, and the circulation of earnings into the numerous trea suries (aerarium Saturni, aerarium militare, fiscus Caesaris). Moreover, the shut con nection of Roman taxes with energy politics of the Roman emperors in addition to the interde pendences with developments in society, financial system, and regulation are revealed. Varied ques tions and instructions for doable future analysis are proposed.
Key phrases: Taxation, tributa vectigalia, portoria, publicani, societates publicanorum, procurators, aerarium Saturni, aerarium militare, fiscus Caesaris
τό τε σύμπαν εἰπεῖν, χρηματοποιὸς ἀνὴρ ἐγένετο, δύο τε εἶναι λέγων τὰ τὰς δυναστείας παρασκευάζοντα καὶ φυλάσσοντα καὶ ἐπαύξοντα, στρατιώτας καὶ χρήματα, καὶ ταῦτα δι᾽ ἀλλήλων συνεστηκέναι: τῇ τε γὰρ τροφῇ τὰ στρατεύματα συνέχεσθαι, καὶ ἐκείνην ἐκ τῶν ὅπλων συλλέγεσθαι: κἂν θάτερον ὁποτερονοῦν αὐτῶν ἐνδεὲς ᾖ, καὶ τὸ ἕτερον συγκαταλυθήσεσθαι.
“In brief, he [sc. Caesar] confirmed himself a money-getter, declaring that there have been two issues which created, protected, and elevated sovereignties,—troopers and cash,—and that these two have been dependent upon one another. For it was by correct upkeep, he mentioned, that armies have been saved collectively, and this upkeep was secured by arms; and in case both of them have been missing, the different additionally could be overthrown at the identical time.” (D.C. 42.49.4sq., transl. E. Cary, 1916, Dio’s Roman Historical past, Vol. four [LCL], London and New York.)
This nearly prophetic sentence of C. Julius Caesar in 47 BC after the battle of Zela in opposition to Pharnaces II and the (monetary) measures undertaken by him in the east is per haps not as well-known as his “veni, vidi, vici” however could also be extra placing when one seems at the fundamentals of the future Principate. In actual fact, it was the troops in the imperial provinces in addition to the funds of the fiscus Caesaris that allowed the princeps Augustus to determine and preserve management over the res publica (restituta)—apart from his excellent auc
Sven Günther
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toritas (Monum. Ancyr. 34.three) and the different official potestates. This was additionally true for his successors, for which motive research on navy energy in addition to on monetary potential are important to disclose the origin and standing of the Roman emperor and his principate.
There’s nonetheless an imbalance between the wealthy quantity of analysis finished in the navy area and the reasonably scattered research on the monetary sector. That is primarily because of the lack of broad proof, which causes a fragmentation into a number of analysis fields that can’t be simply mixed, particularly in the area of Roman taxation, the place the exiguous literary proof needs to be in contrast with epigraphical, papyrological, and numismatic sources utilizing the full vary of strategies of research. This contribution, subsequently, tries to indicate some doable approaches to a research of Roman taxes and so as to add them as considered one of the extra essential tesserae to the mosaic of the Roman Empire.
Terminology Each research of (Greek and) Roman taxation has, at first, to cope with terminology (cf. Gün ther 2008: 14–21). In actual fact, Roman terminology, deriving from the Roman Republic, is kind of clear. For instance, tributa / stipendia are distinguished from vectigalia and in most instances portoria, particularly tributa from vectigalia. So Tacitus (Tac. Ann. 1.11.three sq.; cf. Suet. Aug. 101.four) differentiates clearly between the two in Augustus’ report after his demise in 14 AD, introduced and browse to the senate by order of Tiberius: … cum proferri libellum recitarique iussit. Opes publicae continebantur, quantum civium sociorumque in armis, quot courses regna provinciae, tributa aut vectigalia, et necessitates ac largitiones “ … when he ordered a booklet to be produced and browse out. Its contents have been the public re sources, what numbers of residents and allies beneath arms, what number of fleets, kingdoms and provinces, taxes and revenues, and likewise mandatory bills and lavishments” (transl. A. J. Woodman, 2004, Tacitus, The Annals, Indianapolis and Cambridge).
By tributa / stipendia are all the time meant taxes raised on the foundation of a census or tax record. Due to their unique standing (that is largely true for all residents of a state in antiqui ty), these tributa weren’t levied on Roman residents, however solely in distinctive circum stances, as in warfare. After 167 BC, there have been not such tributa (Plin. HN 33.56), solely in uncommon emergency conditions (cf. esp. Nicolet 1976; Wolters 2007: 410–412, with additional literature). The time period was lastly transferred to explain the standing of the inhabitants of the provinces, who have been liable, for instance, to a tributum capitis (ballot tax) or tributum soli (land tax), calculated on foundation of a (census) record. Typically, the Romans tied the tax levy to the custom of the territory and the former regime. The time period stipendium / provincia stipendiaria was additionally frequent to indicate that the territory had been acquired by a Roman conquest with a navy guerdon (stipendium) to be paid by the inhabitants.
In distinction, vectigal, etymologically deriving from vehere (to convey or transport), first designated the cartloads of crops from ager publicus (public land) that needed to be given to the state as landlord by the leaseholder. As a consequence, solely the ratio may very well be de fined in advance, however not the precise quantity, which trusted the harvest, and this con cept later outlined additionally the taxes known as vectigalia: they weren’t raised on the foundation of
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(census) lists however occasionally. On this framework, the portoria (customs) weren’t a spe cial case, so vectigalia and portoria have been usually interchangeable phrases, as in the definition in the Digests of Justinian, deriving from the jurist Ulpian (Dig. 50.16.17.1): “Publica” vectigalia intellegere debemus, ex quibus vectigal fiscus capit: quale est vectigal portus vel venalium rerum, merchandise salinarum et metallorum et picariarum “Now we have to grasp public taxes as these from which the Treasury captures income: as an illustration, the tax of the harbor or the tax on promoting merchandise, likewise on salt-pits and mines and bitumen- materials” (transl. Günther 2015).
Nevertheless, the distinction is just not saved up in each supply. Generally vectigal is used to de scribe tributa or stipendia as a generic time period. The use can usually be linked to the intentions of the historical authors, as an illustration to undermine the authority of an emperor. Thus, Sue tonius describes the tax levied by the “dangerous” ruler Caligula (37–41 AD) by mixing vectigalia, which have been doable and even frequent for Roman residents, with the time period tributum, name ing this an outrageous and improper measure for the standing of Roman citizenship (Suet. Calig. 40): Vectigalia nova atque inaudita primum per publicanos, deinde, quia lucrum ex uberabat, per centuriones tribunosque praetorianos exercuit, nullo rerum aut hominum genere omisso, cui non tributi aliquid imponeret “He levied new [so-called indirect] taxes, and resembling have been by no means earlier than identified, at first by the publicans, however afterwards, as a result of their revenue was monumental, by centurions and tribunes of the pretorian guards; no de scription of property or individuals was exempted from some type of [so-called direct] tax” (transl. J. Eugene Reed and Alexander Thomson, 1889, Suetonius: The Lives of the Twelve Caesars, Philadelphia).
What’s essential is methods to translate tributum and vectigal. Till the twentieth century, trib utum was translated by “direct tax” and vectigal by “oblique tax,” in an try at ade quate differentiation. However this doesn’t match trendy financial tax idea, notably the concept that oblique taxes, resembling buy tax, will be turned over to 3rd events. Due to this fact, some researchers have a tendency to contemplate practically all vectigalia (besides the tax on gross sales) direct taxes in this sense, as a result of they needed to be paid straight by the particular person liable to the tax (e.g. Eck 1979: 132 no. 92; Neesen 1980: 200s no. 18,5). However this isn’t the idea of (Roman) antiquity, the place the classification of tributa or vectigalia trusted the tax be ing levied with or with out a (census) record. Due to this fact a greater translation these days could be “so-called direct tax” for tributum and “so-called oblique tax” for vectigal.
tributa (so-called direct taxes)
With the finish of tributa on Roman residents in 167 BC—with some exceptions in occasions of crises throughout the Late Roman Republic—the time period was more and more used for describing the tribute standing of the Roman provinces, interchangeably with the time period stipendium, de pending on creator and examine (see above). A most important attribute of Roman rule in the provinces was letting conventional programs proceed so long as they labored and have been adaptable to Roman requirements. It’s no surprise that alongside tributum and stipendium
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phrases like decuma (pars) “the tenth (half)” have been used to explain the tributes of provin cial inhabitants in response to the conventional charge.
In the Republic and Principate, the most important tributa have been the tributum soli (land tax) and the tributum capitis (ballot tax) (cf. the important research Neesen 1980; dialogue and corrections in Brunt 1981 / 1990). Like all tributa, they have been calculated on the foundation of a census record. Particulars regarding the measurement are unclear, because of the numerous and fragmentary evi dence; what is evident is that there have been totally different therapies of provincial lands: apart from the “regular” provincial land liable to the tributum soli there have been additionally privileges for Ro man colonies (ager privatus ex iure Quiritium “non-public land in response to Roman proper”) or civitates foederatae (confederated commonwealths) or civitates liberae (free frequent wealths), with sure immunitates (immunities). However what needed to be declared apart from the land is just not solely clear (cf. the dialogue in Brunt 1981 / 1990: 166–168 / 335–339), for instance property besides land or moveables (beneath the tributum capitis?). That is true for the tributum capitis, which had totally different charges in the numerous provinces (cf. for explana tions Neesen 1980: 120 sqq.; Brunt 1981 / 1990: 167 sq. / 338 sq.).
These essential questions—whether or not one is discussing a systematization of Roman taxa tion or solely situational adjustments—can’t be solved, due to the various proof from the provinces. The most important proof comes from Egypt. For a very long time, it was handled as a particular case due to its totally different standing in the administration construction of the Roman Empire (Wallace 1938; Neesen 1980; Brunt 1981 / 1990). However in latest analysis there’s appreciable dialogue on this difficulty, and Egypt is now usually seen as a standard case in the Empire, with sure peculiarities as in different provinces (clearly in opposition to such a particular position of Egypt: Jördens 2009, esp. for customs chap. I–IX; Jördens 2012; for customs, see additionally Vandorpe 2015; cautious: Eich 2007). Research of different provinces analyzing systemati cally the materials and new findings may maybe reveal extra particulars (cf. for Gallic and German provinces France 2001b; for Iudaea, Udoh 2005).
Smaller tributa in addition to different dues (e.g., aurum coronarium “gold wreaths, crowns”) are handled in Neesen (1980). Larger consideration has been dedicated to the fiscus Iudaicus (Jewish treasury), which was the treasury for the τιμὴ δηναρίων δύο Ἰουδαίων (tax of two denarii of the Jews) exacted from the Jews after the Roman-Jewish Warfare of 66–70 AD (cf. Günther 2013 with additional literature).
All these tributa (and the different dues) have been at first collected by publicans in Republican occasions. The change to direct assortment by state officers will be attributed to Caesar (cf. the broad dialogue in Brunt 1990: esp. 355 sq., 380 sq.).
A number of research have been dedicated to the Question Assignment of tax circulation into the totally different treasuries of the Roman Principate (cf. Alpers 1995 with older literature; his mannequin is modified by Wolters 1999; 174–202; Wolters 2007: 422–424; for the administration places of work, cf. now Schmall 2011). It now appears clear that there have been provincial fisci which balanced their yearly accounts both with the aerarium Saturni (treasury of Saturn), in the case of sena torial provinces, or with the fiscus Caesaris (treasury of the Emperor), in the case of im perial provinces. This fiscus Caesaris can in all probability be distinguished from the patrimonium
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Caesaris (patrimony of the Emperor), and later the res privata (non-public treasure) of cer tain emperors, when the patrimonium additionally grew to become public. Right here the most important downside lies in the intention of many authors to create a “good” or “dangerous” emperor. However tributa (in addition to the different taxes and duties) needed to be paid to each, so the impact on and curiosity for “nor mal” residents of this subtlety was, maybe, restricted.
vectigalia (so-called oblique taxes)
Vectigalia in its correct sense (with out portoria, see under) will be divided into empire- huge vectigalia, to which all Roman residents have been liable, and native vectigalia, for residents of city-states in the Roman East, amongst others. Whereas the latter haven’t been systemati cally studied (cf. Il capitolo delle entrate nelle finanze municipali in occidente ed in ori ente 2009), the vectigalia for Roman residents have been the object of analysis since the Renaissance, particularly throughout the nineteenth and at the starting of the twentieth cen tury in Germany and France (for an outline, cf. Günther 2008: eight–14). These research didn’t come up solely out of antiquarian curiosity; the students additionally needed to check the Ro man tax system with their very own, established as a consequence of the formation of countries and the rise of nationalism, which looked for roots in historical past. Therefore research like these of J. J. Bachofen (1848), M. R. Cagnat (1966 [1882]), or G. Schanz (1900) not solely gather ed the scattered materials (in historical literature and regulation, inscriptions, papyri, numismatics) however tried to develop a scientific construction of taxation as properly. On this foundation, additional re search may very well be finished regarding particular questions like tax collectors, state treasuries, imperial administration, and the price range—questions which have been essential for analysis primarily concentrating on the state as an entity. G. Wesener´s articles regarding the vices ima hereditatium and vicesima libertatis in the RE (1958) have been elementary for additional research in this area. With the emergence of latest paradigms in analysis, particularly after World Warfare II, particular research on the social, socioeconomic, and authorized connections of vecti galia adopted (cf. Günther 2008: eight–14). In his PhD thesis, the current creator tried to indicate the synergisms between the totally different vectigalia and imperial coverage, administration, society, and regulation (Günther 2008).
Of the 4 essential and long-lived vectigalia, the most distinguished (and studied) is the vicesima hereditatium, a 5 % tax on inheritances and legacies (cf. Günther 2008: 23–94). Though some students have claimed that the inheritance tax was launched with the lex Voconia 169 BC, that is actually not true. Additionally, Julius Caesar had solely a obscure, if any, plan for a tax on heritages. A primary, however short-lived, tribute on heritages and legacies in 40 BC (App. BC 5.67.282; cf. D.C. 55.25.6) throughout the Civil Wars after the demise of Caesar was meant to finance the warfare in opposition to Sextus Pompeius in addition to to disturb the outdated aristocratic networks (see Günther 2015a). The lex Falcidia, usually regard ed as a subsidiary measure, was enacted not in that 12 months however in the earlier 12 months (D.C. 48.33.four sq.), in order that such a connection is just not doable. However from the failure of this mea positive (App. BC 5.130.540), Augustus may later draw classes for his institution of the vicesima hereditatium in 6 AD.
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Thus, the most important objective of Augustus’ introduction of the inheritance tax was not, as usually instructed, an equalization of burdens between provincial inhabitants, who weren’t li capable of vectigal however to tributa, and Roman residents, however to offer safety for his rule. A most important issue for this safety was the loyalty of the military, and amongst the measures that led to an expert standing military the probably harmful veterans couldn’t be forgotten, as proven by the allotment of land to them in the first century BC, particularly throughout the Civil Wars (cf., e.g., Monum. Ancyr. three.three). Due to this fact Augustus erected the aerarium mil itare (navy treasury [for veterans]) in 5 AD (for the historical past of this treasury, see Corbier 1974) to pay praemia militiae (veteran troopers’ bonus) to his veterans as an alternative of getting to confiscate land as a reward for them. A most important income for this new treasury, apart from the centesima rerum venalium (see under) and a few deposits from the patrimony of Augustus in addition to from different non-public individuals, was the vicesima hereditatium established shortly afterward. Resistance to this new vectigal from the wealthy courses (sena torial and equestrian orders) most liable to it in 6 and 13 AD was cleverly damaged by Au gustus by threatening the aristocracy with reinstitution of the tributum soli (land tax), which might have been the first everlasting one since 167 BC.
The regulatory framework of the inheritance tax was laid down in the lex
In the identical means, the exemption for small heritages [perhaps up to 1,000 sestertii (HS)] was a beneficence of the emperor to “regular” residents solely secondarily; the estimation of the transaction prices for measuring the tax for these wills was in all probability the main rea son for the exemption. The second exemption, for second-degree relations, was not solely a matter of value but additionally served the functions of quieting resistance in addition to strengthen ing the conventional household, in accordance with Augustan household legal guidelines, and inhibiting the tra ditional networking in the higher courses via inheritances and legacies (see Günther 2015a).
Later modifications of the Augustan lex have been primarily attributable to the change of situations in the Roman Empire. Most distinguished are the reforms undertaken by the emperors Ner va (96–98 AD) and Trajan (98–117 AD) to incorporate new residents in the regulation body work. Though they have been additionally granted tax exemption, the assurance of income was the background of those measures, particularly the registration of giant inheritances and the avoidance of excessive administration prices for tough authorized instances.
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For the latter, the Roman state at first leased the assortment of this vectigal (and others as properly) to non-public firms (for his or her construction see Cimma 1981; Malmendier 2002; esp. regarding taxes: Brunt 1990). As with the inheritance tax, we’ve proof for it in Tra janic occasions (via Pliny the Youthful) in addition to from Egypt in papyri beneath the reign of Antoninus Pius (138–160 AD) (cf. Eck 1995). Though there was appreciable dis cussion on the standing of Egypt as a particular case in the Roman Empire (see above), each sorts of proof disprove the outdated opinion that there was a direct alternative of the pri vate collectors by public procuratores XX hereditatium or a three-step course of from pri vate firms to single tax collectors after which to public officers (Günther 2008: esp. 59–69, see additionally the dialogue for the portoria, under). Although a exact date can’t be discovered in present sources, it’s seemingly that there’s a connection between the set up ment of those administrative boards and the broad reforms beneath the emperor Nero (54– 68 AD) to regulate the publicans extra strictly in 58 AD (see Rathbone 2008; Günther 2013). But when, when, and the way these procuratores undertook the tax assortment as an alternative of personal tax farmers stays an open Question Assignment. It was a extra gradual and situation-specific course of that led to a tax assortment by imperial officers as an alternative of personal individuals (or generally along with them? AE 1996: 1702; cf. Günther 2008: 68 sq.; see additionally under for the portoria).
Regarding these officers, we’ve a reasonably broad vary of proof which permits us to reconstruct the administrative construction. Everywhere the place a considerable variety of Ro man residents lived, as in Rome, Italy, and in some provinces (particularly the Spanish and Gaulish ones), we discover a fastidiously constructed administration (cf. Günther 2008: 69–81; esp. additionally Eck 1979: 132–139; esp. for the equestrian procuratores: Pflaum 1960; 1982; for imperial freedmen and slaves: Wachtel 1966; see now Schmall 2011 for the finance administration workers). At the prime there have been procuratores XX hereditatium. Procurators exterior of the equestrian order existed instantly earlier than the reign of emperor Hadrian (117–138 AD), who was previously thought to have changed freedmen as officers with them, so it’s extra possible that there was a hierarchical construction from equestrians right down to imperial freed males after which to imperial slaves. Beneath these procuratores we’ve supprocuratores and an in depth workers, particularly for the administration in Rome, the place the Roman senators had their patria and all revenues of the inheritance tax could have been registered. For provinces with a smaller proportion of Roman residents, bigger administration districts have been constructed, for instance in Asia Minor. In accordance with the distribution of doable topics of the tax, the salaries for the procurators have been measured as properly: procurators for sure areas or districts earned 60,000 HS, whereas the procurator for Rome obtained 100,000 HS, or at most 200,000 HS.
The eldest vectigal was the vicesima libertatis vel manumissionum, a 5 % tax payable when manumitting a slave to develop into a libertus/liberta in response to Roman regulation (cf. Günther 2008: 95–126; additionally Bradley 1984; Albana 1987). Established in 357 BC (Liv. 7.16.7sq.), it in all probability lasted as the vicesima hereditatium as much as reforms of Diocletian, and the revenues went into the aerarium Saturni populi Romani, and in Republican occasions right into a particular reserve fund, the aerarium sanctius. The fiscus libertatis et peculiorum (treasury of liberty and separate property) in the Roman Empire (with proof from
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Claudian occasions on), which some have instructed was the fund of the tax on manumissions, was in all probability a particular fund for imperial slaves and freedmen (Günther 2008: 101 sq.). Al although the concrete causes for establishing the tax aren’t solely clear—monetary want or a patrician measure in opposition to the plebeians—a rise of income because of the influx of slaves in the third and second centuries BC (and, subsequently, extra manumissions) is probably going.
Two elements led to a rise of tax income in the Roman Empire though there was no nice improve in the variety of new slaves. On the one hand, the totally different authorized regu lations regarding manumission (e.g. Gai. Inst. 1.16–24; cf. Günther 2008: 118–120) “compelled” the manumittor to undertake this act in public earlier than a Roman Justice of the Peace to realize Roman citizenship for his freedman as an alternative of the debased ius Latinum Iunianum. This requirement was even elevated by the Augustan laws regarding the manu mitting of slaves (lex Aelia Sentia, lex Fufia Caninia, lex Iunia Norbana); with this public course of, registration and tax assortment have been straightforward for the leaseholders (or, afterward, the public tax officers). On the different hand, the slaves’ homeowners have been geared to financial inter ests: not solely the motivation of slaves to obtain the standing of freedman, which triggered a achieve of effectivity that compensated for the buy value, but additionally the custom that the majority slaves purchased their freedom whereas paying the manumitting charges and taxes with their peculium (separate property) have been sturdy push-factors. Moreover, the new freedmen have been in authorized, social, and financial methods intently related to the former homeowners and their households via the patron-client relationship, in order that the income for the manumit ting household continued over a couple of era.
The vicesima libertatis vel manumissionum (5 % tax on liberty or manumissions) was additionally exacted by non-public tax collectors, who interacted with a step by step rising num ber of public officers. Apart from the vicesima hereditatium, we’ve insights into the world of the non-public tax farmer because of literary notices, inscriptions, and papyrological evi dence. Not solely single individuals associated to 1 or one other hierarchical degree but additionally soci etates publicanorum (firms of publicans) are attested in inscriptions. Nevertheless, nei ther the reconstruction of regional tax districts nor the distribution of duties, nor a di achronic growth of each, is feasible because of the limits of proof (in another way from the public officers for the inheritance tax).
As for the inheritance tax, former hypotheses of a change from societates publicanorum to single tax collectors can’t be substantiated, nor can the concept that public officers re positioned the non-public tax assortment course of instantly after the establishment of the new tax. Non-public tax collectors are talked about as much as Hadrianic occasions, probably as much as the third centu ry AD (AE 2001: 1707; cf. Günther 2008: 109 sq.). As for different vectigalia, the Neronian re types of 58 AD might need established the procuratores XX libertatis to regulate the publi cani as an alternative of the magistrates of the aerarium populi Romani. With the first attested procurator XX libertatis in Pompeii earlier than the eruption of Vesuvius, the speculation of a growth from freedman to equestrian procurators additionally fails. Particulars about this sexa genary workplace, involving the workers or the regional administration, are tough to estimate in
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the absence of proof, however a parallel growth to the (higher-paid) procurators for the vicesima hereditatium appears seemingly.
The particulars of the taxing course of, in addition to of the cooperation between non-public tax collec tors and public officers, have been laid down in a lex, however the concrete rules are un identified. Due to papyri from Roman Egypt, we are able to deduce some particulars. In case of pub lic manumissions in addition to testamentary releases, the public administration gave discover to the tax collectors; based mostly on a measure of worth of the slave, the tax was calculated and needed to be paid straight. In case of better numbers of manumissions, for instance as a re sult of a testomony, there is also an settlement a couple of flat charge. How the measure ment was made is unclear. Paperwork regarding the buy value or the sum paid by the slave for manumission or the present market value could have been the foundation. Presumably, the attested mixed lease of the vicesima liberatis along with the sale tax on slaves (quinta et vicesima venalium mancipiorum, ILS 203 = CIL VI 915, see under) was additionally an environment friendly instrument for the core of the tax amassing course of. That the discount of trans motion prices, to talk in the phrases of New Institutional Economics, and the improve of ef ficient tax assortment weren’t unknown to the Romans can be clearly proven by the tax amassing station for each taxes, the statio vicesimae hereditatium et manumissionum (assortment station for the 5 % tax on inheritances and manumissions), in Egypt (cf. Eck 1995) and the possible lease and administration of 4 vectigalia beneath the identify quattuor publica Africae (4 public [taxes] for Africa) (cf. Günther 2008: e.g. 63 sq.).
The centesima rerum venalium and the quinta et vicesima venalium mancipiorum fashioned the so-called gross sales taxes however have been in all probability not intently related with one another.
The 1 % gross sales tax (centesima rerum venalium) was established at an unknown date after the Civil Wars between Octavian and Marc Antony (Tac. Ann. 1.78.2) (see Günther 2008: 127–147). All proposals for a precise date fail because of the try to attach the tax with different occasions, which supplies an perception into the mindset of recent students. It’s a incontrovertible fact that beneath the reign of Tiberius (14–37 AD) the tax was an element in financing the aer arium militare; subsequently, Tiberius refused to abolish it in 15 AD (Tac. Ann. 1.78.2). In 17 AD, after the creation of the province Cappadocia, the tax was lowered to zero.5 % (Tac. Ann. 2.42.four). In a while, in 31 AD, Cassius Dio tells us that the tax was exacted once more at 1 % (D.C. 58.16.2). Beneath the reign of Caligula, the tax, now once more beneath the de nomination of a ducentesima (zero.5 %), was cancelled in 38 AD (Suet. Calig. 16.three; cf. additionally D.C. 59.9.6, who writes in Greek about the centesima). This occasion was additionally celebrat ed propagandistically with the difficulty of cash, particularly quadrantes (RIC I Caligula 111 [Nr. 39, 45, 52]; cf. Wolters 2005: 511 sq.). As a result of these quadrantes circulated primarily in Italy, one has to doubt older paradigms that the gross sales tax had a protracted afterlife, for instance in the merces (cost) of the receipt pill of L. Caecilius Iucundus in Pompeii in the 50s (CIL IV 3340 tab. X; tab. LVIII) or as the centesima argentariae stipulationis (1 % on financial institution stipulations) in the lex metalli Vipascensis (FIRA I no. 105, ll. 1–9) from the center of the second century AD. In actual fact, the tax was exacted at public gross sales auctions, the solely means for tax collectors to regulate both vendor or purchaser effectively. However each, merces and centesima, have been extra in all probability costs or the lease of exacting costs than what
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we’d name a gross sales tax (Günther 2008: 134–140). There’s additionally no direct reference to different customs duties on gross sales in later occasions (Günther 2008: 146 sq.; see now Woj ciech 2015).
The four % tax on the sale of slaves (quinta et vicesima venalium mancipiorum) was es tablished in 7 AD (D.C. 55.31.four) to finance the marketing campaign in Pannonia in addition to the newly organized cohortes vigilum (hearth service cohorts) (cf. Günther 2008: 149–154). At first, the tax was, in response to the Greek time period τὸ τέλος τὸ τῆς πεντηκοστῆς in Cassius Dio (see above), a 2 % tax, however at an unknown date earlier than Claudian occasions (ILS 203 = CIL VI 915), the charge was modified to four %. The revenues flowed into the aerarium Saturni, for which motive the tax is named a publicum vectigal (ILS 203 = CIL VI 915; CIL XV 7255). Beneath Nero, in 57 AD, there was a change in the charging course of (Tac. Ann. 13.31.2): henceforth, the vendor of slaves reasonably than the purchaser needed to pay the tax, making it simpler to regulate. Nothing is thought about the additional growth of the tax; maybe it was a part of the quattuor publica Africae, and it was in all probability collected as much as the third century AD.
Connections and analogies with the centesima rerum venalium have usually been proposed however can’t be proved, because of the lack of proof. As a substitute, the tax was exacted by non-public tax collector firms (CIL XV 7255 and the following), along with the manumission tax (ILS 203 = CIL VI 915), which additionally went into the aerarium Saturni reasonably than the aer arium militare, not like the centesima rerum venalium. Thus it’s extra seemingly that the manu mission tax and the gross sales tax on slaves have been (generally? usually?) leased collectively for effi cient assortment.
There has additionally been dialogue of the minor and normally solely quickly levied vectigalia (cf. Günther 2008: 155–161), the measures of the emperor Gaius (Caligula) and the proverbial “urine tax” (pecunia non olet “cash doesn’t stink,” deriving from Suet. Vesp. 23.three; cf. D.C. 66.14.5) of Vespasian (69–79 AD). The latter could have been a vectigal that fullers and/or tanners needed to pay once they used urine for his or her work, not a common tax.
The tax measures of Caligula have gained extra consideration in tutorial analysis. They’re talked about in Suet. Calig. 40 sq., and will be dated, in response to D.C. 59.28.eight, to the 12 months 40 AD. Intimately, these have been (Suet. Calig. 40): 1. tax on edibles; 2. tax of two.5 % on lit igation and trials; three. tax of 12.5 % on the every day earnings of load carriers; and four. professionals titution tax on lively and retired prostitutes, panderers, and even married individuals in the quantity of the value for one cohabitation. Cassius Dio (see above) provides taxes for taverns, craftsmen, and wage-labor slaves. Almost all particulars of those taxes are mentioned in acade mic analysis, however these are largely hypotheses with out proof in the sources (cf. Gün ther 2008: 155–160). The tax on edibles was actually a portorium, a customized obligation for the toll district Rome (cf. Günther 2008: 143–146; not in Wojciech 2015). For the prostitution tax, a protracted existence has been proposed by some researchers (e.g., McGinn 1989), com bining proof for native prostitution taxes and reasonably doubtful references in late antiqui ty. It has even been described as a tributum due to the combination of the phrases vectigal and tributum of Suetonius right here (cf. above). However Suetonius constructions his entire chapter to
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undermine the authority of the “dangerous” emperor Caligula. The burden of Roman residents with “tributa” (which have been, in truth, all vectigalia because of the lack of a census record), the ref erence to socially disdained teams liable to the new taxes, and, final however not least, the grouping of the prostitution enterprise along with the “sacred” and eminent matrimoni um (Roman authorized matrimony) as the core of the Roman household and society as a complete are extra revealing of the rhetorical technique of Suetonius than of historic details. So these taxes existed—shortly after the homicide of Caligula, they have been abolished by Claudius (D.C. 60.four.1; Suet. Claud. 11.three), who even propagated the abolition of the tax on edibles by is suing quadrantes (RIC I Claudius 126 [Nr. 85, 87, 89, 91]; cf. Wolters 2005: 513–516)— however particulars can’t be deduced from the biased proof.
portoria (customized duties)
Customs have been omnipresent in the Roman Empire. Beneath the designation of portorium, later usually vectigal in its slender sense (cf. Kritzinger 2015: 12), lots of inhabitants of the Roman Empire and Roman residents have been concerned in paying customs duties or in adminis tration—both as taxpayers (largely tradesmen) or inside the administration course of as tax collectors or state authorities. However the supply materials for this essential issue in the Roman Empire is scattered; only some texts concern portoria, whereas the most important proof comes from inscriptions and papyri, and a small quantity from numismatics. What’s want ed, subsequently, is a mixture of various supply strategies in addition to intense data of the usually tough questions in these so-called auxiliary fields (that is additionally true for vecti galia in normal), and it’s comprehensible that there is no such thing as a present monograph to interchange the monumental research of De Laet 1949. His three-step growth of the administration means of portoria—from non-public customized assortment consortia (societates publicanorum) as much as Trajanic occasions to single non-public customized collectors as much as Septimius Severus to public assortment afterwards—in addition to his strict differentiation between border customs, mu nicipal taxes, and street costs at the moment are challenged by new findings (particularly the lex portorii Asiae) and up to date, deeper analysis for some areas of the Empire, e.g. the quadragesima Galliarum (2.5 % customized obligation for the Gaulish provinces) or the porto rium Illyricum (Illyrian customized obligation) (cf. Ørsted P. 1985; France 2001a; Froehlich 2014; normal new mannequin by Kritzinger 2015). Many new questions have additionally been raised, for instance regarding the concrete customized assortment course of or the epigraphic habits of the collectors of customs; right here the article assortment Das Zollwesen im Imperium Ro manum (2015) offers a superb overview of present analysis.
In precept, customs have been a straightforward matter. At the customs stations in sure districts inside the Imperium Romanum or at the outer borders, items needed to be declared, and the tax collectors fastened the customs to be paid in money without delay. However the particulars have been tough. There was no unified tariff in the Roman Empire. The tariff trusted the customs dis trict or on the items to be declared: at the outer borders (in the East), the tariff was excessive, at 12.5 % and even 25 %, whereas inner tariffs fluctuated from 1 to five %, usually 2.5 %. Some items have been measured on their worth, whereas for others, resembling slaves, there was a set cost tariff because of the difficulties of measurement in a short while (cf. Günther 2015c: 229–233). Primary shopper durables weren’t liable to customs
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(cf., e.g., Monum. Ephes. ll. 81–83 = §35; ll. 84–87 = § 37; Ps.-Quint. Decl. Min. 359; fur ther sources cf. Kritzinger 2015: 19 no. 61). From the customized inscriptions found, for instance, in Ephesos, Kaunos, Andriake, Zarai, Myra, and Palmyra we are able to derive many different particulars regarding the assortment course of (cf. in element Kritizinger 2015: 19–26, with the totally different editions), from the declaration to the cost at the toll stations (stationes) (cf. now France and Nelis-Clément 2014; additionally Matz 2015). Right here we see an efficient in addition to environment friendly administration in motion. So for instance the issuing of receipts (for a charge?) had not solely the objective of protecting the taxpayer from having to pay double for items he had not offered at the native market (Monum. Ephes. ll. 16–20 = §6; cf. additionally Kritzinger 2015: 20sq.) but additionally of accelerating the customs measuring process, of sup porting controls by circitores (circulators) (cf. Günther 2015c: 234–236), and, final however not least, of getting a authorized doc for each events in case of a authorized motion. These litiga tions have been usually a matter of dispute between collectors and payers of taxes. As much as the re type of Nero in 58 AD, there was solely the chance of laying a declare in opposition to the tax col lectors straight in Rome earlier than the praetor peregrinus (praetor administering justice amongst foreigners and between residents and noncitizens); then a cognitio further ordinem (extraordinary regulation go well with by official investigation course of) in the provinces was allowed. Even the tariff rules needed to be printed at each tax station (Tac. Ann. 13,50 sq.; cf. Kritzinger 2015: 45 with additional proof). As for the different vectigalia, particular agree ments between frequent retailers and the tax collectors appear seemingly, so there was per haps no everlasting battle between them.
The workers for the assortment course of, resembling actores (administrator), arcarii (money caretak ers), circitores, contrascriptores (countersigners), scrutatores (scrutinizers), vilici (property supervisor), and so on., largely freedmen and slaves, was hierarchically organized, differentiated, and specialised in response to their duties and obligations. The epigraphical proof reveals a large number of job titles, careers, “spiritual” actions, and networks inside these familiae publicanorum ([slave] households of the publicans), however no systematic research has been finished up to now aside from sure native districts or areas, or posts (cf. e.g. Aubert 1994; Van Nijf 2008; Froehlich 2014; Günther 2015c: 233–238, all with additional literature).
However earlier than customs duties may very well be levied, there was the leasing process. Whereas in the Roman Republic (cf. Badian 1972) the censors leased these (and different public con tracts) for a five-year interval (lustrum), in the Principate this was undertaken by the prae tores aerarii Saturni (praetorians of the Treasury of Saturn) in the finish (cf. Corbier 1974). The lease came about after a public public sale of the license for sure districts, and was laid down in a contract (pactio) between the state and the leaseholder. Moreover, the most important tariff rules have been printed in Rome in a lex portoria (customized obligation regulation), and ideally in the tax districts as properly, though Nero needed to mandate it together with his reform edict in 58 AD. This lex portoria in addition to the pactiones (contracts) weren’t written new in and for each new lease interval however have been up to date, as is clearly seen, for instance, in the tax regulation of Asia. The identical is true for the workers at the stations; when there was a change in the tax leaseholder, most of the personnel was not changed however transferred.
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An unsolved downside is the Question Assignment of how the customized concessions have been structured re gionally and systematically. The “outdated” mannequin of De Laet (1949; cf. additionally Vittinghoff 1953), with a strict differentiation between border customs, municipal taxes, and street costs and between publicans as collectors for border customs and street costs and cities (civi tates) answerable for the municipal taxes, has now been challenged (cf. Kritzinger 2015: esp. 30–44; for the publicum portorium Illyirici cf. additionally Ørsted 1985; Froehlich 2014: 77– 83). It’s now proposed that the civitates have been, in truth, a part of the publicum portorium system. Ever since Republican occasions, Rome had granted the proper and privilege of elevating taxes to sure civitates. These cities may precise it for themselves however normally did it by way of publicans. The “new” mannequin thus integrates the civitates (and sure confederacies of cities in the Greek East; cf. Kritzinger 2015: 37 sq.; additionally Edelmann-Singer 2012) into the system, which was not characterised by borders between publicans and cities with differ ent areas of duty (customs vs. municipal taxes) however by districts between two enti ties (e.g., a civitas or a koinon).
The steadiness of the lease quantity was cleared between bureaus of the tax collectors and the administration in Rome yearly, first with the aerarium Saturni, then, after an un sure date in the second half of the first century AD, with the fiscus Caesaris with the a rationibus (secretary of finance) and his familia Caesaris ([slave] household of the emperor) (cf. Kritzinger 2015: 27sq.). Additionally with the establishment of particular procuratores, as for the different vectigalia (see above), in all probability with the reform of Nero, the management of the tax col lection course of and the collectors shifted to an much more specialised administration. This was the precondition for a step-by-step change regarding the tax assortment in the sec ond and third centuries AD. Though there was actually no reform edict by which pri vate tax collectors have been changed by imperial procuratores and their workers, one finds impe rial officers accountable, amongst different issues, for the assortment of the publicum portorium Illyrici, maybe as a preparation for or results of the Marcomannic Wars of Marcus Aure lius (cf. Kritzinger 2015: 46–48; esp. Ørsted 1985: 349 ss.). As for the different vectigalia, these adjustments have been depending on sure contexts and conditions.
Conclusions and additional analysis instructions Though a lot has been achieved in revealing Roman taxation coverage and group, there are some fields which will be developed deeper and additional. To this point, researchers have usually handled the totally different taxes and customs individually reasonably than collectively. With the new findings, particularly the customs legal guidelines in the Greek East, questions will be advert dressed about the assortment course of for portoria but additionally—assuming there are analogies and parallel constructions in different vectigalia, e.g. environment friendly constructions round the stationes— about the hierarchical construction of the workers, the context-specific however not normal exchange ment of personal tax collectors by imperial officers, and even the cooperation between them.
It ought to, as an illustration, be doable to unravel the attention-grabbing Question Assignment of why the Roman state gave up its fundamental precept (not solely regarding taxes) by no means to alter working sys
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tems and shifted the danger of tax assortment to non-public firms by integrating trendy theoretical approaches into the research of the Roman tax system. Although the use of the New Institutional Economics is now being broadly mentioned in the Historic Economic system Research (see Droß-Krüpe et al. 2015), there was no present utility of the fundamental rules of establishments forming (financial) choices of individuals, transactions prices, and principal-agent idea. The institution of procuratores for the numerous vectigalia and their step-by-step involvement in the tax amassing course of, in addition to the alternative of personal tax collectors for the tributa, may very well be defined by the discount of transaction prices, primarily imbalances in data between the state and personal firms, excessive prices for a brand new administrative equipment, and so on. The group of the workers at toll stations and the trade between them (and with different stations) may very well be investigated utilizing the principal-agent idea. Final however not least, the “new” mannequin of the group of portoria in districts, based mostly on the area round a civitas (see above), must be seen as an institu tional framework, affecting, channeling, and maybe controlling the circulation of commodity and commerce routes.
This framing and forming of commerce circles connects portoria straight with the Roman econ omy. Bearing in thoughts the tax-and-trade mannequin of Okay. Hopkins (e.g. 1980; 1995/1996; 2000), questions will be requested about the financial growth of sure areas and, with an economic-geographical method, the growth of financial areas (cf. Ruffing 2009), in addition to the institution of so-called Particular Financial Zones (cf. Günther forthcom ing 2015b) with particular guidelines for financial stimulation, not solely regarding taxes and costs.
Moreover, the results of taxes on different structural components of the Roman Empire must be questioned once more, and extra deeply. For those who perceive taxes as an open “system” in N. Luhmann’s sense, it may affect the environmental environment in addition to different “programs” like society and regulation, and vice versa. So the affect of the inheritance tax on the Roman household (cf. esp. Gardner 2001) may very well be investigated once more by taking into ac rely the results on the Augustan household legal guidelines, or the interdependence between the inher itance tax and legacies as alimenta for all times (Dig. 35.2.68) may very well be investigated with the give attention to non-public donators of alimenta. Lastly, the presentation of tax measurements in numerous media (cf. for the cash Wolters 2005), particularly in literary texts, must be ana lyzed systematically with a eager eye for the “development” of “good” and “dangerous” emper ors. As a result of it was they who have been, in truth, the starting and the finish of taxes in the Ro man Principate.
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Sven Günther
Institute for the Historical past of Historic Civilizations (IHAC) Northeast Regular College
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Taxation in the Greco-Roman World: The Roman Principate
Summary and Key phrases
Sven Günther Sven GüntherClassics, Northeast Regular UniversityClose
Taxation in the Greco-Roman World: The Roman Principate
Terminology
Taxation in the Greco-Roman World: The Roman Principate
tributa (so-called direct taxes)
Taxation in the Greco-Roman World: The Roman Principate
Taxation in the Greco-Roman World: The Roman Principate
vectigalia (so-called oblique taxes)
Taxation in the Greco-Roman World: The Roman Principate
Taxation in the Greco-Roman World: The Roman Principate
Taxation in the Greco-Roman World: The Roman Principate
Taxation in the Greco-Roman World: The Roman Principate
Taxation in the Greco-Roman World: The Roman Principate
Taxation in the Greco-Roman World: The Roman Principate
portoria (customized duties)
Taxation in the Greco-Roman World: The Roman Principate
Taxation in the Greco-Roman World: The Roman Principate
Conclusions and additional analysis instructions
Taxation in the Greco-Roman World: The Roman Principate
Bibliography
Taxation in the Greco-Roman World: The Roman Principate
Taxation in the Greco-Roman World: The Roman Principate
Taxation in the Greco-Roman World: The Roman Principate
Taxation in the Greco-Roman World: The Roman Principate
