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Capitatio-Iugatio
The Capitatio-Iugatio is the tax collection system developed by Diocletian during the Roman Empire, which determines the amount levied on agriculturally productive land. The tax reform was perhaps carried out as early as 287 and aimed to create a uniform system throughout the empire and to put the calculation of taxes on a more secure basis: The property tax, the Cura Annonae, was now based on the available labor and livestock (''capita'') as well as after the cultivated land (''iugera'') calculated by tax estimates (''censitores''). In this relatively complicated system, the assessment was based on the categories of people and animals (''caput'') and land (''iugum'') combined with each other (which mainly affected the rural population) and also subject Italy to direct taxation, which had not been the case before. Ideally, the tax estimate should take into account the individual performance of those affected and also allow regional differentiation, which did not always happen in ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Diocletian
Diocletian (; la, Gaius Aurelius Valerius Diocletianus, grc, Διοκλητιανός, Diokletianós; c. 242/245 – 311/312), nicknamed ''Iovius'', was Roman emperor from 284 until his abdication in 305. He was born Gaius Valerius Diocles to a family of low status in the Roman province of Dalmatia. Diocles rose through the ranks of the military early in his career, eventually becoming a cavalry commander for the army of Emperor Carus. After the deaths of Carus and his son Numerian on a campaign in Persia, Diocles was proclaimed emperor by the troops, taking the name Diocletianus. The title was also claimed by Carus's surviving son, Carinus, but Diocletian defeated him in the Battle of the Margus. Diocletian's reign stabilized the empire and ended the Crisis of the Third Century. He appointed fellow officer Maximian as ''Augustus'', co-emperor, in 286. Diocletian reigned in the Eastern Empire, and Maximian reigned in the Western Empire. Diocletian delegated further on ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation In Ancient Rome
There were four primary kinds of taxation in ancient Rome: a cattle tax, a land tax, customs, and a tax on the profits of any profession. These taxes were typically collected by local aristocrats. The Roman state would set a fixed amount of money each region needed to provide in taxes, and the local officials would decide who paid the taxes and how much they paid. Once collected the taxes would be used to fund the military, create public works, establish trade networks, stimulate the economy, and to fund the '' cursus publicum''. Types The ancient Romans had two classes of taxes: the '' tributa'' and the ''vectigalia''. ''Tributa'' included the '' tributum soli'' (a land tax) and the ''tributum capitis'' (a poll tax). The ''vectigalia'' consisted of four kinds of tax: the '' portoria'' (poll tax), the '' vicesima hereditatium'' (inheritance tax), the '' vicesima liberatis'' ( postage tax), and the '' centesima rerum venalium'' (auction sales tax). Cities may have occasionall ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Roman Empire
The Roman Empire ( la, Imperium Romanum ; grc-gre, Βασιλεία τῶν Ῥωμαίων, Basileía tôn Rhōmaíōn) was the post-Republican period of ancient Rome. As a polity, it included large territorial holdings around the Mediterranean Sea in Europe, North Africa, and Western Asia, and was ruled by emperors. From the accession of Caesar Augustus as the first Roman emperor to the military anarchy of the 3rd century, it was a Principate with Italia as the metropole of its provinces and the city of Rome as its sole capital. The Empire was later ruled by multiple emperors who shared control over the Western Roman Empire and the Eastern Roman Empire. The city of Rome remained the nominal capital of both parts until AD 476 when the imperial insignia were sent to Constantinople following the capture of the Western capital of Ravenna by the Germanic barbarians. The adoption of Christianity as the state church of the Roman Empire in AD 380 and the fall of the Western ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Cura Annonae
Cura Annonae ("care of Annona") was the term used in ancient Rome, in honour of their goddess Annona, to describe the import and distribution of grain to the residents of the cities of Rome and, after its foundation, Constantinople. The city of Rome imported all the grain consumed by its population, estimated to number 1,000,000 by the 2nd century AD. An important part of this was the grain dole or corn dole, a government program which gave out free or subsidized grain, and later bread, to about 200,000 of Rome's adult male citizens. The corn-dole was originally an emergency measure to help feed a growing number of indebted and dispossessed citizen-farmers. By the end of the Republic, it had become a permanent institution. A regular and predictable supply of grain and the grain dole were part of the Roman leadership's strategy of maintaining civil obedience among a potentially restive urban population by providing them with what the poet Juvenal sarcastically called "bread and ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lactantius
Lucius Caecilius Firmianus Lactantius (c. 250 – c. 325) was an early Christian author who became an advisor to Roman emperor, Constantine I, guiding his Christian religious policy in its initial stages of emergence, and a tutor to his son Crispus. His most important work is the ''Institutiones Divinae'' ("The Divine Institutes"), an apologetic treatise intended to establish the reasonableness and truth of Christianity to pagan critics. He is best known for his apologetic works, widely read during the Renaissance by humanists, who called Lactantius the "Christian Cicero". Also often attributed to Lactantius is the poem '' The Phoenix'', which is based on the myth of the phoenix from Egypt and Arabia. Though the poem is not clearly Christian in its motifs, modern scholars have found some literary evidence in the text to suggest the author had a Christian interpretation of the eastern myth as a symbol of resurrection. Biography Lactantius was of Punic or Berber origin, born in ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
List Of Roman Taxes
This is a list of the taxes levied by ancient Rome. Land *Tributum soli, the tax on land. Trade *Collatio lustralis, was a tax on anyone who makes a product, or provides a service, with the exception of physicians, teachers, and farmers.''Oxford Classical Dictionary'', 2nd ed. 1970. p. 263 * Portoria, was a 2.5% customs tax. It was higher in the Near East. * Quadragesima Galliarum, was a 2.5% customs tax based in Lugdunum. Military * Aes equestre was a tax on orphans (orbi) and widows to pay for the horses of the equus publicus. *Aes hordearium was a tax on orphans (orbi) and widows or single women ( viduae), it was levied to pay for the upkeep of the horses of the equus publicus. Marriage * Aes uxorium was a tax on unmarried men and women who could bear children.Harry Thurston Peck. Harpers Dictionary of Classical Antiquities. New York. Harper and Brothers. 1898. Inheritance *Vicesima hereditatium was a 5% inheritance tax, close relatives were exempt from paying it. Sales * ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Collatio Lustralis
The ''collatio lustralis'' was a tax on "traders in the widest sense"''Oxford Classical Dictionary'', 2nd ed. 1970. p. 263 in the Roman Empire. It was instituted by Constantine, although there are some indications that such a tax existed during the reign of Caligula (see Suetonius, ''Lives of the Twelve Caesars''). It applied to both the Western and Eastern Empire. It was originally collected in both gold and silver, but only in gold beginning in the late 4th century. Like many Roman taxes, it was collected not annually, but (originally) every four years. It applied to all merchants, money-lenders, craftsmen, and others who received fees for their work, including prostitutes. The only initial exemptions were physicians, teachers, and farmers selling their own produce. Western Empire The tax continued in the West in the Ostrogothic and Visigothic kingdoms that succeeded the Empire. Eastern Roman empire In the Eastern Roman (Byzantine) Empire, this tax was known as the ''chrysarg ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Anastasius I Dicorus
Anastasius I Dicorus ( grc-gre, Ἀναστάσιος, Anastásios; – 9 July 518) was List of Byzantine emperors, Eastern Roman emperor from 491 to 518. A career civil servant, he came to the throne at the age of 61 after being chosen by the wife of his predecessor, Zeno (emperor), Zeno. His reign was characterised by reforms and improvements in the government, finances, economy, and bureaucracy of the Empire. He is noted for leaving the empire with a stable government, reinvigorated monetary economy and a sizeable budget surplus, which allowed the Empire to pursue more ambitious policies under his successors, most notably Justinian I. Since many of Anastasius' reforms proved long-lasting, his influence over the Empire endured for many centuries. Anastasius was a Miaphysite and his personal religious tendencies caused tensions throughout his reign in the Empire which was becoming increasingly divided along religious lines. He is venerated as a saint by the Syriac Orthodox ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lustrum
A lūstrum (, plural lūstra) was a term for a five-year period in Ancient Rome. It is distinct from the homograph ''lustrum'' ( ): a haunt of wild beasts (and figuratively, a den of vice), plural ''lustra'' ( ).Oxford Latin Desk Dictionary (2005). Oxford: Oxford University Press. pp. vii, 109 History The lustration was originally a sacrifice for expiation and purification offered by one of the censors in the name of the Roman people at the close of the taking of the census. The sacrifice was often in the form of an animal sacrifice, known as a suovetaurilia. These censuses were taken at five-year intervals, thus a ''lūstrum'' came to refer to the five-year inter-census period. ' (from ', grc, λούω) is a lustration or purification of the whole Roman people performed by one of the censors in the Campus Martius, after the taking of the census was over. As this purification took place only once in five years, the word ''lūstrum'' was also used to designate the time between ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Justinian II
Justinian II ( la, Iustinianus; gr, Ἰουστινιανός, Ioustinianós; 668/69 – 4 November 711), nicknamed "the Slit-Nosed" ( la, Rhinotmetus; gr, ὁ Ῥινότμητος, ho Rhinótmētos), was the last Eastern Roman emperor of the Heraclian dynasty, reigning from 685 to 695 and again from 705 to 711. Like his namesake, Justinian I, Justinian II was an ambitious and passionate ruler who was keen to restore the Roman Empire to its former glories. However, he responded brutally to any opposition to his will and lacked the finesse of his father, Constantine IV. Consequently, he generated enormous opposition to his reign, resulting in his deposition in 695 in a popular uprising. He only returned to the throne in 705 with the help of a Bulgar and Slav army. His second reign was even more despotic than the first, and it too saw his eventual overthrow in 711. He was abandoned by his army, who turned on him before killing him. First reign Justinian II was the eldest son of E ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Economy Of Ancient Rome
The study of the Roman economy, which is, the economies of the ancient city-state of Rome and its empire during the Republican and Imperial periods remains highly speculative. There are no surviving records of business and government accounts, such as detailed reports of tax revenues, and few literary sources regarding economic activity. Instead, the study of this ancient economy is today mainly based on the surviving archeological and literary evidence that allow researchers to form conjectures based on comparisons with other more recent pre-industrial economies. During the early centuries of the Roman Republic, it is conjectured that the economy was largely agrarian and centered on the trading of commodities such as grain and wine.Garnsey, Peter, et al. The Roman Empire: Economy, Society and Culture. 2nd ed., University of California Press, 2015, www.jstor.org/stable/10.1525/j.ctt9qh25h. Financial markets were established through such trade, and financial institutions, which ext ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Land Value Taxation
A land value tax (LVT) is a levy on the value of land without regard to buildings, personal property and other improvements. It is also known as a location value tax, a point valuation tax, a site valuation tax, split rate tax, or a site-value rating. Land value taxes are generally favored by economists as they do not cause economic inefficiency, and reduce inequality. A land value tax is a progressive tax, in that the tax burden falls on land owners, because land ownership is correlated with wealth and income. The land value tax has been referred to as "the perfect tax" and the economic efficiency of a land value tax has been accepted since the eighteenth century. Economists since Adam Smith and David Ricardo have advocated this tax because it does not hurt economic activity or discourage or subsidize development. LVT is associated with Henry George, whose ideology became known as Georgism. George argued that taxing the land value is most logical source of public revenue be ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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