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Ancient Roman farmer, the Tributum Soli was an agricultural tax

The Tributum soli was a direct ancient Roman tax on agricultural land and possibly the equipment used to cultivate the land.[1][2][3] The size of tax was determined based on the size and quality of the land,[4][5][6] and the land was assessed using a census.[7][8][9] Greek cities during the Roman Empire would appoint magistrates, usually called dekaprotoi.[1][10] During the Roman Empire the Tributum soli was split into two taxes, the stipendium and the Tributum soli.[11][12] The difference between the two was that the stipendium was used in senatorial provinces, while the Tributum was used in imperial provinces.[13][14] In some areas it was a fixed sum paid in currency.[15][16] It was paid in kind and collected by the publicani in other provinces.[11][17]

References

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  1. ^ a b EVANS, CRAIG A.; PORTER, STANLEY E. (2020-05-21). Dictionary of New Testament Background. Inter-Varsity Press. ISBN 978-1-78974-047-9.
  2. ^ Adams, Samuel L. (2014-08-15). Social and Economic Life in Second Temple Judea. Westminster John Knox Press. p. 172. ISBN 978-1-61164-523-1.
  3. ^ Sessa, Kristina (2018-08-09). Daily Life in Late Antiquity. Cambridge University Press. p. 145. ISBN 978-1-108-58063-2.
  4. ^ Ermatinger, James W. (2015-08-11). The World of Ancient Rome: A Daily Life Encyclopedia [2 volumes]: A Daily Life Encyclopedia. ABC-CLIO. p. 149. ISBN 978-1-4408-2908-6.
  5. ^ Kehoe, Dennis P. (2010-03-25). Law and the Rural Economy in the Roman Empire. University of Michigan Press. ISBN 978-0-472-02535-0.
  6. ^ Oakman, Douglas E. (2012). The Political Aims of Jesus. Fortress Press. p. 74. ISBN 978-1-4514-2431-7.
  7. ^ Sartre, Maurice (2005). The Middle East Under Rome. Harvard University Press. p. 104. ISBN 978-0-674-01683-5.
  8. ^ The Tabula Lugdunensis: A Critical Edition with Translation and Commentary. Cambridge University Press. 2020-09-03. p. 159. ISBN 978-1-108-62317-9.
  9. ^ Holmén, Tom; Porter, Stanley E. (2010). Handbook for the Study of the Historical Jesus (4 Vols). BRILL. p. 3426. ISBN 978-90-04-16372-0.
  10. ^ Marek, Christian (2021-07-13). In the Land of a Thousand Gods: A History of Asia Minor in the Ancient World. Princeton University Press. p. 388. ISBN 978-0-691-23365-9.
  11. ^ a b Hornblower, Simon; Spawforth, Antony; Eidinow, Esther (2014). The Oxford Companion to Classical Civilization. Oxford University Press. p. 845. ISBN 978-0-19-870677-9.
  12. ^ Sandys, John Edwyn (2015). A Companion to Latin Studies. Cambridge University Press. p. 348. ISBN 978-1-107-49759-7.
  13. ^ Berger, Adolf (2002). Encyclopedic Dictionary of Roman Law. The Lawbook Exchange, Ltd. p. 745. ISBN 978-1-58477-142-5.
  14. ^ Mousourakis, George (2017-03-02). The Historical and Institutional Context of Roman Law. Routledge. p. 264. ISBN 978-1-351-88841-7.
  15. ^ Oakman, Douglas E. (2012). The Political Aims of Jesus. Fortress Press. p. 68. ISBN 978-1-4514-2431-7.
  16. ^ Harris, Peter; Cogan, Dominic de (2021-08-26). Studies in the History of Tax Law, Volume 10. Bloomsbury Publishing. p. 12. ISBN 978-1-5099-3989-3.
  17. ^ Freyne, Sean (2014-07-09). The Jesus Movement and Its Expansion: Meaning and Mission. Wm. B. Eerdmans Publishing. p. 58. ISBN 978-0-8028-6786-5.
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