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Inspired by the new fiscal history, this book represents the first global survey of taxation in the premodern world. What emerges is a rich variety of institutions, including experiments with sophisticated instruments such as sovereign debt and fiduciary money, challenging the notion of a typical premodern stage of fiscal development. The studies also reveal patterns and correlations across widely dispersed societies that shed light on the basic factors driving the intensification, abatement, and innovation of fiscal regimes. Twenty scholars have contributed perspectives from a wide range of fields besides history, including anthropology, economics, political science and sociology. The volume's coverage extends beyond Europe, the Mediterranean, and the Near East to East Asia and the Americas, thereby transcending the Eurocentric approach of most scholarship on fiscal history.… (plus d'informations)
Huge deficits in national budgets are so commonplace that it is easy to forget that public debt and sovereign borrowing are relatively recent innovations of modern states to defer the fiscal burdens of excessive spending. In our times revenues rarely match spending. In the premodern world, however, public credit was not common and rulers did not resort to large-scale borrowing. In order to fund expenditures, including considerable expenses such as construction projects, the supply of giant capital cities, and the maintenance of large armies, premodern states relied upon the revenues from tribute, taxes, rents from imperial or royal estates, fees (for instance, from the sale of offices), fines, confiscations, and war plunder, as well as compulsory services such as forced labor, military conscription, and public liturgies. Spending and revenues seem to have been in synch.
The chapters in this volume are excellent discussions of the great variety and wonderful hybridity of fiscal regimes in ancient and medieval states. There were different forms of taxes, including personal taxes levied on people or households, trade taxes levied on goods and services, and production taxes levied on agriculture and manufacturing. There were different mechanisms for collecting revenues, including tax-farming awarded through auction or bargaining, share contracts, and the employment of salaried tax collectors. There were different outcomes of efficiency, as determined in particular by the competition for the available economic surplus between taxes collected by the state and rents collected by landowning elites. There were different types of corruption, such as bribes for the underassessment of assets, overtaxation by tax farmers, and illegal requisitions. This is comparative history at its best, and the chapters on Greek cities, Hellenistic kingdoms, the Roman Republic, and the Roman empire that are probably of most interest to the readers of BMCR are mixed in with chapters on the Inka and Aztec empires, the early empires in China, the Byzantine empire, the early Caliphate, the Ottoman empire, and the domains of early modern Japan.
Inspired by the new fiscal history, this book represents the first global survey of taxation in the premodern world. What emerges is a rich variety of institutions, including experiments with sophisticated instruments such as sovereign debt and fiduciary money, challenging the notion of a typical premodern stage of fiscal development. The studies also reveal patterns and correlations across widely dispersed societies that shed light on the basic factors driving the intensification, abatement, and innovation of fiscal regimes. Twenty scholars have contributed perspectives from a wide range of fields besides history, including anthropology, economics, political science and sociology. The volume's coverage extends beyond Europe, the Mediterranean, and the Near East to East Asia and the Americas, thereby transcending the Eurocentric approach of most scholarship on fiscal history.
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The chapters in this volume are excellent discussions of the great variety and wonderful hybridity of fiscal regimes in ancient and medieval states. There were different forms of taxes, including personal taxes levied on people or households, trade taxes levied on goods and services, and production taxes levied on agriculture and manufacturing. There were different mechanisms for collecting revenues, including tax-farming awarded through auction or bargaining, share contracts, and the employment of salaried tax collectors. There were different outcomes of efficiency, as determined in particular by the competition for the available economic surplus between taxes collected by the state and rents collected by landowning elites. There were different types of corruption, such as bribes for the underassessment of assets, overtaxation by tax farmers, and illegal requisitions. This is comparative history at its best, and the chapters on Greek cities, Hellenistic kingdoms, the Roman Republic, and the Roman empire that are probably of most interest to the readers of BMCR are mixed in with chapters on the Inka and Aztec empires, the early empires in China, the Byzantine empire, the early Caliphate, the Ottoman empire, and the domains of early modern Japan.