Taxation Roman Empire

personification of river nile , children, temple of serapis , isis in rome (1st century ad)

the primary source of direct tax revenue individuals, paid poll tax , tax on land, construed tax on produce or productive capacity. supplemental forms filed eligible exemptions; example, egyptian farmers register fields fallow , tax-exempt depending on flood patterns of nile. tax obligations determined census, required each head of household appear before presiding official , provide head count of household, accounting of property owned suitable agriculture or habitation.

a major source of indirect-tax revenue portoria, customs , tolls on imports , exports, including among provinces. special taxes levied on slave trade. towards end of reign, augustus instituted 4% tax on sale of slaves, nero shifted purchaser dealers, responded raising prices. owner manumitted slave paid freedom tax , calculated @ 5% of value.

an inheritance tax of 5% assessed when roman citizens above net worth left property members of immediate family. revenues estate tax , 1% sales tax on auctions went towards veterans pension fund (aerarium militare).

low taxes helped roman aristocracy increase wealth, equalled or exceeded revenues of central government. emperor replenished treasury confiscating estates of super-rich , in later period, resistance of wealthy paying taxes 1 of factors contributing collapse of empire.