The article deals with the different taxes that were exacted in the Roman Principate. It analyzes not only the different concepts of taxation with a differentiation between tributa, vectigalia, and portoria but also the complex system of tax collection, the cooperation between private tax farmers and state officials, and the flow of income into the various treasuries (aerarium Saturni, aerarium militare, fiscus Caesaris). Furthermore, the close connection of Roman taxes with power politics of the Roman emperors as well as the interdependences with developments in society, economy, and law are revealed. Various questions and directions for possible future research are proposed.
David Kremer: Ius Latinum. Le concept de droit latin sous la république et l’empire. Paris: De Boccard 2006. XII, 272 S. (Romanité et modernité du Droit.)
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