Roman Tax System (Questions)

**Cronos Impera** · 07-06-2006, 08:12

Hi. I'm writing a novel (Gentis) depicting the rise and fall of Regallianus. The action takes place during the II - III centuries BC.As part of the historical research I was wondering what ware the taxes during the late Roman Empire, before Constantine the Great.
Thanks for your feedback.

**Philippus Flavius Homovallumus** · 07-07-2006, 19:40

Do you mean 200-300 AD?

That would be the "Dark Age" after the death of Septimus Severus, the Empire wasn't really stable at that point, in fact it was falling abart.

Or do you mean 100-200 AD, which would be the 1st to 2nd Centuries. That was the rein of the five Emperors and Commodus and would be what you would probably call the "High" Empire.

Or do you mean 300-200 BC, the Mid Republic.

**Red Peasant** · 07-07-2006, 21:14

If you are serious about your research then I suggest that you begin by reading Chapter VIII of The Later Roman Empire vol.1 (pp.411-69) by A.H.M. Jones, which is still probably the best single treatment of the subject,* even though written in 1964. You should also look up the section on Finance, Roman in the Oxford Classical Dictionary (Revised Third Edition, 2003).

It is a difficult subject because no ancient work on the Roman taxation system and public finance is extant, and other source material relating to financial matters is rare. Generally, the emperor relied upon the income from the imperial fisc (domain), topped up regularly with 'donations' (often coerced) and confiscations, tribute in cash and kind, and indirect taxation such as the tax on slave sales (4%) and the inheritance tax (5%). This was supplemented by a direct head tax, or poll tax, regularised from the time of Augustus through periodic censuses.

However, in the third century, the fragmentation of the empire, temporary loss of control of imperial domains and the ravages of war, secession and invasion, seriously disrupted regular taxation, especially as the taking of a census became nigh impossible. The coinage was continually debased, hyper-inflation set in and the imperial authorities resorted to rapacious requisitions. The Roman army came to be seen more as an enemy than a protector! This was rectified somewhat at the end of century and the beginning of the next by Diocletian and his ultimate successor, Constantine.

This is an extremely simplistic outline, but take a look at the secondary material that I have suggested for a more in-depth summation of what we know.

*That is, the best treatment in a general history of the period.