A Modern Look at the Roman Imperial "Jewish Tax"

Robert Couzin ()
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Robert Couzin: Toronto

Canadian Tax Journal, 2017, vol. 65, issue 2, 333-352

Abstract: In the first century AD, a tax was imposed on Jews throughout the Roman Empire following their unsuccessful revolt in Judaea. This "Jewish tax" effectively appropriated a biblically mandated Temple tribute, continuing the form of the ancient levy as a poll or head tax but with a substantially broadened base. Administration of the imperial tax raised serious and complex issues, notably in the identification of taxable individuals. This article looks at the Roman tax on Jews through the lens of modern tax policy and practice. Elements in its formulation, scope, structure, administration, and fiscal and personal impact are examined from the perspective of 21st-century practitioners and academics.

Keywords: History; comparative studies; poll taxes; tax policy; tax systems (search for similar items in EconPapers)
Date: 2017
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