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Cambridge University Press 978-1-107-08920-4 - Fiscal Regimes and the Political Economy of Premodern States Edited by Andrew Monson And Walter Scheidel Index More information

Index

Abbasid rule (Islamic), 399–400 ancient Near East Abihi, Z. b., 393 agriculture, 118–120 Achaemenid period fiscal regimes, 120–139 ancient Near East, 135–138 origins of writing, 115–117 end of, 169 Antiochus III, Seleucid king, 187–188, 192, 200 Greek city-states, 472 apographeus (Byzantine tax official), 355 Persian Empire, 176, 174–178 Aperghis, G. G., 190, 194, 200 administration. see also tax structure; treasury Arabic language Byzantine Empire, 352–356, 367 and cultural rise, 402 Classical Athens, 496 for Islamic official business, 399 Frankish kingdoms, 372–378 archaeology Japanese, 432–435, 438, 442–449 Aztec Empire, 73 Ottoman Empire, 424–425 Inka Empire, 36–37, 59 power of, 563 Ardant, G., 16 types of, 560 aristocrats. see elite aerarium (Roman finance department), Aristotle, 514–515 271–272 artisans Africa Aztec Empire, 74, 90–91 Byzantine prefecture, 352 Chinese Han Dynasty, 287–288 compared to early modern Japan, 430 early modern Japan, 451 as part of the Eastern Empire, 274–276 Egypt, 154 and presentism, 557–558 Inka Empire, 61, 60–62 tax farming in, 539–540 Mesopotamia, 124 agency theory, 172, 558, 560 Roman Empire, 272 agriculture. see also farms Ashikaga family (Japan), 434 ancient Near East, 118–120 assessment Assyrian kingdom, 130 Byzantine land, 356–357 Aztec Empire, 74, 85, 84–87 Japanese land tax, 445–449, 460 Babylonian temple lands, 132 Assyrian kingdom, 129–131 control of, 547–549 ata (Islamic payment to conquest towns), 393–395, early Imperial China, 284 398, 399 early modern Japan, 445–449, 451 Atawallpa (Inka king), 36–37 Egypt, 141, 146, 155 Augustus, Roman emperor, 172, 186, 197 Greek city-states, 474 Aurelian, Roman emperor, 263–265 Inka Empire, 57–60 autonomy Mesopotamian, 127 city-state, 472, 528–531 Roman Empire, 266–267 domain, 431–435, 441 Akkadian. see Old Babylonian period fiscal, 330–331 Alexander the Great, 169, 189 limits of, 382 allocation. see expenditures and revenue sources, 14–15 altepetl (Aztec ruler), 72 ayllu (Inkan kin group), 43, 45

572

© in this web service Cambridge University Press www.cambridge.org Cambridge University Press 978-1-107-08920-4 - Fiscal Regimes and the Political Economy of Premodern States Edited by Andrew Monson And Walter Scheidel Index More information

Index 573

Aztec Empire Burling, R., 34 city-state taxes, 85, 90, 82–93 Byzantine Empire economic system, 73–75, 76 and late Roman world, 347–368 fiscal scholarship on, 75, 102–107 tax history, 345–347 history, 72–73 tax rates adopted, 421 imperial taxes, 76–82, 77, 81, 83 95 96 99 101 population organization, , , , , caliphate (Islamic ruler), 390–392, 397–402 93–101 97–98 82 calpixcazgo (Aztec governor), Aztec Imperial Strategies, calpixque Aztec tax collection, 78–80, 87, 89 Babylonia classification, 95, 96, 99, 101, 95–101 fiscal regime, 131–139 compensation, 105–106 Hellenistic period, 177, 188, 187–194 calpolli (Aztec tax base), 84, 84–87, 89, 98–101 texts for research, 117 camaquen (Inkan vitality), 42 urban household taxation, 133–138 capitalism Baghdad (Islamic capital), 400, 402 Byzantine Empire, 359–360 bala (Mesopotamian rotational tax), and industry, 33 124–126 capitation tax. see also census counts; direct taxa- banditry. see also corruption; plunder tion; poll taxes early modern Japan, 431, 440 Classical Athens, 507–508 state structure as, 309 Greek city-states, 475 stationary, 13, 106–107 Han Dynasty, 282, 289, 297, 298 Bang, P., 196 caput (Roman tax base), 266–267 banking. see also loans Carolingian kingdom (Western European), English, 359 371–372, 376–377, 379, 380–381 Greek, 483 Carrasco, P., 82, 86, 95, 97, 98 Greek city-states, Carrié, J. -M., 266 Barlow, R. H., 93 Castigilione, G., 309 Batalla Rosado, J., 78, 85, 105 cattle. see livestock tax Bean, R., 530 census counts. see also capitation tax Berdan, F., 75, 95 Aztec Empire, 84–88, 99, 101 Bingen, Jean, 184 early modern Japan, 445–446 Blanton, R., 15, 106, 251 Egypt, 142–143, 147 Blockmans, W., 528–529 Inka Empire, 53, 52–55 Bohannon, P., 33 Ottoman Empire, 415–417 Bonney, R., 3, 4, 7, 8, 10, 11, 103 Roman Empire, 236, 266–267 Bonney-Ormrod Model. see also domain; fiscal Chao, Cuo, 291–292 state, 158–160, 346–347, 367, 429 Charlemagne, Frankish emperor, 371, 377–378, booty. see banditry; plunder 379 Bouvet, J., 309 Charles the Great. see Charlemagne Brennan, G., 7 children Brumfiel, E., 41 in census, 100 Buchanan, J. M., 7 expenditures, 500 Buddhism (Chinese), 298 tax on, 286, 297, 502 budget China. see Imperial China Classical Athens, 499 Christianity, 375–376, 381 early modern Japan, 450–451, 452, 453, 454, chronology 456, 458, 452–459, 462 Egyptian fiscal structure, 141 Greek city-states, 480–481 Inkan rise to power, 36 Imperial China, 323, 330 cities Ottoman Empire, 406 Chinese Han Dynasty, 284, 294 Roman Empire, 244, 246, 249–252, 262 Chinese Qin Dynasty, 284 Bueno de Mesquita, B., 13 Chinese Song Period, 325–326 Burke, E., 543 early modern Japan, 436–437

574 Index

citizens competition. see also warfare Classical Athens, 495, 500 and elites, 20–22, 141, 174, 180 negotiating taxes, 484–485 for land, 210 Roman Empire, 258 between states, 15–20, 493 city-state for surplus, 170, 382 Aztec Empire, 73, 76, 85, 90, 82–93 compliance (tax) European, 526–531 and power, 565, 563–566 Greek, 469–487 Roman Empire, 248–249 having more accountable government, 486 compulsory services, see also labor services, 7, transformation into Roman Empire, 212–213 11, 551 Classical Athens Confucianism, 310–311, 313–321, 329 direct taxation, 507–509 conquest-state tax. see also client-states economic background, 492–494 Macedonian, 195–196 expenditures, 499, 504, 498–507 Ottoman Empire, 425–426 government, 496–497 Roman Empire, 214, 221, 223–224, 225–226, history of, 494–496 248–249 indirect tax, 509–510 Constantinople loans, 514–515 Byzantine capital, 345 monetisation, 497–498 coinage, 349 natural resource revenues, 511–512 contracts rents, 510–511 for commodities, 179 revenue totals, 186, 515–517 fiscal proposition theory, 14–15 classification rent, 17, 18, 121 calpixque, 101 share, 17, 239 Egypt tax, 140 social, 442, 539, 547 Mesopotamian resource collection, 121 between state and elite, 239–241 Neo-Babylonian kingdom, 131–132 wage, 17, 18, 105 cleruchs (soldiers given land), 183, 190 convict labor, 288–289 client-states. see also conquest-state tax Cook, N. D., 34 Aztec, 81, 80–81 corruption. see also banditry Islamic Late Antiquity, 392–393 Byzantine Empire, 359 Cobo, B., 50 early modern Japan, 432–433 Codex Mendoza (Aztec tax register), 73, 78, 76–78, Egypt, 151, 152, 185 82, 93, 96, 96–97, 104 Japan (early modern period), 445 coinage. see also currency; minting tax; Roman Empire, 198, 216–217, 223–224, monetisation 233–234, 241 Byzantine Empire, 349–352, 353, 362–363 tax, 18, 550–551 Classical Athens, 497–498, 509–510, 513–514 Cortés, Hernando, 72, 82, 91 Greek city-states, 471–472 corvée. see also labor services Islamic Late Antiquity, 393–395, 398, 399 Assyrian kingdom, 130 collective action. see also revolts Babylonia, 134 Aztec Empire, 106 Byzantine Empire, 357 and effects on state revenues, 14–15 Egypt, 145 commerce. see merchants; trade tax military, 91 comparative fiscal regimes Cosgel, M. M., 17 Aztec Empire, 102–107 cost of measurement. see transaction costs imperial states, 547–552 court. see also rulers; tax structure interpretation of, 569 Byzantine Empire, 364 overview of, 5–23 Han Dynasty, 292–294, 296–298 tribute states, 539–547 credit. see also debt; loans compensation. see also wage contracts Byzantine Empire, 359 calpixque, 101, 105–106 Classical Athens, 515 European military, 525 in Europe, 524–527, 527, 530–531 Roman military, 243 Greek city-states, 472

Index 575

crisis. see fiscal crisis Diocletian, Roman emperor, culture 265–270 ancient Near Eastern, 115, 120–139 direct taxation. see also capitation tax Aztec, 72 Classical Athens, 507–509 Greek, 494, 517 Greek city-states, 474–477 Islamic Late Antiquity, 402 discretionary spending, 246–247 currency. see also coinage; monetisation domain. see also Bonney-Ormrod Model Chinese tax for maintaining, 315 documentation for, 449–451 early modern Japan, 451, 455 Japanese budget deficits, 452, 453, 454, 456, Egypt, 265 458, 452–459 Islamic Late Antiquity, 398 Japanese fiscal regimes, 440–442, 460–462 Ottoman Empire, 408 Japanese land taxation, 442–449 Cuzco (Inkan Empire site), 36–37, 62 drachma (Greek coin), 497–498 Duncan-Jones, R., 200 Durán, F. D., 90, 92, 98, 100 daimyo (Japanese elite) 146 expenditures, 450–451 Duties of the Visier, fiscal control, 440–442, 460 fiscal regime, 435–436 Earle, T., 39 in hegemonic state, 438–439 early Imperial China power shift to, 430–431 background of, 282–283 urbanization under, 436 Han Dynasty, 284–298, 314 Dalton, G., 33 Ming Period, 285, 295, 327 Darius I, Persian king, 134, 138, 175 Qing/Qin Period, 284–298, 313 Dark Age (Greek), see also state collapse, 469, Sui/Tang Dynasties, 300–304, 314 494–495 Warring States period, 284, 294, 313 date palm gardening, 118 early state. see premodern state De la Cadena, M., 43 earmark. see also expenditures debt. see also credit Classical Athens, 496 Chinese Han Dynasty, 291 Greek city-states, 480–481 Chinese late Qing period, 332–333 Eastern Empire (Roman), 274–276 early modern Japan, 452, 453, 454, 456, 457, economic units. see tax base 458, 451–459, 462 Economica, 513 in Europe, 527, 523–532 economics Greek city-states, 472 anthropological interpretations of, 33–34 Mesopotamian, 122, 129 Byzantine Empire, 347 Roman Empire, 254 Classical Athens, 492–494 deficits. see debt and European debt, 528 democratic governments Greek city-states, 471–473 citizen state balance in, 13 Inkan, 31, 62–64 Classical Athens, 493, 495–496, models and premodern societies, 569 499–500 Ottoman Empire, 410–420, 425 Greek city-states, 470, 472, 480–481, and political economy, 9 486–487 effectiveness demographics fiscal, 560 to analyze fiscal regimes, 14 governmental, 563–566 Aztec Empire, 72, 104–105 tax, 430, 559 Classical Athens, 492–493 efficiency early Imperial China, 284–285, 316, 326 early modern Japan, 430 early modern Japan, 437 of fiscal institutions, 18, 560–561 Greek city-states, 469 of fiscal regimes, 20 Inka Empire after Spanish arrival, Greek city-states, 494 62–63 Ottoman Empire tax rate structure, Deng, K., 282, 294, 302 410–415 Descat, R., 190 and state service, 308

576 Index

Egypt European nation-state fiscal scholarship on, 139–142 in comparison with premodern states, 11, Hellenistic period, 181, 178–187 429–430 labor services, 151–153 debt, 527, 523–532 state expansion, 153–154 medieval, 369–381 state resource creation, 142–144 open-access, 13 tax collection, 149–151 perception of China, 309–312 taxes, 144–149 Eusebius, 538 eisphora (Athenian property tax), 475–476, expenditures. see also earmark; warfare 484–485, 508–509 Byzantine Empire, 363–365 electrum (Greek coin), 471–472 Classical Athens, 499, 504, 498–507 elite early modern Japan, 449–451, 456, 456–459 Byzantine Empire, 357–359, 363–365 Greek city-states, 480–481 Chinese Han Dynasty, 288, 292–294, 297–298 Ottoman Empire, 425 Chinese late Qing period, 332–333 Roman Empire, 242–244 Chinese Northern and Southern dynasties, expert knowledge, 497, 509–510 299–300 Chinese Qing Period, 317–319 Falcón, F., 50 Classical Athens, 507–509, 515–517 Fargher, L., 15, 106, 251 and corruption, 550–551 farms. see also agriculture early modern Japan, 430–431, 432–433, Han Dynasty, 286 442–443 Mesopotamian tax, 121, 129, 131, 137–138 Egypt, 151, 184 fiscal contract proposition theory, 14–15 Frankish kingdom, 372–374 fiscal crisis Han Dynasty, 293–294 and credit, 524 Ottoman Empire, 425–426 early modern Japan, 452, 453, 454, 456, 458, overpopulation, 14 452–459 overproduction, 179 looming in Western countries, 4 and premodern government fiscal regime, Roman Empire, 179, 260–262 547–552 Seleucid, 188 Roman Empire, 213, 217–225, 233, 237–238, fiscal regimes. see also low-tax regime 249, 273 ancient Near East, 158–160 emotions and taxes, 569 Aztec Empire, 102–103 Emperor Wu (China), 287–288, 289–290, 295 Byzantine Empire, 347, 362–363 environment Classical Athens, 495 Aztec Empire, 74 comparison of, 560–561, 569 early Imperial China, 283, 294–297, 303–304 definition, 6–7 Greek city-states, 472, 486–487 early Imperial China, 282–283, 300–301, Inka Empire, 31, 41–46, 49–50 313–321 Mesopotamia agriculture, 118–119 early modern Japan, 432–433, 436–459 Ottoman Empire, 419 efficiency, 20 and political representation, 528–529 Egypt, 143–144 and taxes, 20 Eurocentrism, 103 epidosis (Greek state contribution), 476 formation theories, 12–16 Epstein, S., 526 Greek city-states, 486–487 equal-field system (China), 300–301 Islamic Late Antiquity, 390–402 equestrian order low-tax, 289–293, 308, 314–316, 317, 327 Islamic Late Antiquity, 400 Ottoman Empire, 405–410 Roman Empire, 235, 268–269 and power, 565, 561–566 esertu (Babylonian household), 134–135 Roman Empire, 234–242, 253–254, Eurocentrism 265–268 as academic bias, 4, 569 Seleucid, 188–192 in fiscal regimes, 103 fiscal sociology and Inkan economy, 31–34 Japanese, 429 toward China, 309–312 new, 537–552, 561

Index 577

fiscal state. see also Bonney-Ormrod Model Greek city-states, 474 Chinese, 308, 318, 321, 327, 336 Ottoman Empire, 407, 408, 413–414 competition between, 15 Greek city-states (poleis) definition, 8 debt, 4, 481–484 rise of European, 3 direct taxation in, 474–477 Roman, 276–277 economic conditions, 471–473 food. see agriculture expenditures, 480–481 Frank, T., 212 fiscal negotiations, 484–485 Frankish kingdoms, 369–381 fiscal regimes, 486–487 Freedom and Growth, 526 history of, 469–470 indirect tax, 477–480 502 501–505 Gamble, S., 316 gross domestic product (GDP), , 35 Guaman Poma de Ayala, F., 35, 50 Garcilaso de la Vega, El Inca, 126–127 Gaul gún ma-da (Mesopotamian tax), conquest-state tax, 259, 273 Frankish invasion of, 369–370 Habsburg imperial state (Europe), 545–546 Roman conquest of, 210, 274, 352 Haggard, S., 309 tax reduction in, 275 Haldon, J., 540–541, 548 Gebelein papyri, 149 Hall, J. W., 449, 547 generals Han Dynasty (China) Chinese, 302 Confucian ideology in, 314 Mesopotamian, 123–124 fiscal regime, 284–298 Gerbillon, J. -F., 309 Hansen, M., 500 Glete, J., 542 harbor tax gold. see also resource control; silver Classical Athens, 509 Byzantine Empire, 349–352, 365, 366–367 Greek city-states, 477–478 Eastern Empire, 276 harvest tax. see also grain tax Egypt, 148, 149, 159 Egypt, 146, 182, 199 Greek city-states, 471–472 temple, 182, 191 Han Dynasty, 285 Harvey, H. R., 100 Roman Empire, 245–246, 260–261, 265, 267, Hassig, R., 41 270–273 head tax. see capitation tax Goldscheid, R., 14 hearth tax (Byzantine), 357 Goldstein, J. A., 186 Hegel, G., 312 Goldstone, J. A., 14, 173 hegemonic control “good lord” (Japanese), 442–443, 449, 461 Aztec Empire, 74 Gorski, P., 568 early modern Japan, 435, 438–439 government in Mediterranean, 545–546 accountable, 14 Seleucid, 192 Classical Athens, 496–497 Hellenistic states democratic, 13, 470, 472, 480–481, 486–487, Babylonian, 188, 187–194 493, 495–496, 499–500 background, 169–171 Japanese lack of central, 432–435 Egypt, 181, 178–187 governors Macedonian, 195, 194–196 Babylonian temple lands, 132 Persian, 174–178 Chinese late Qing period, 333–334 Roman Empire, 198, 197–200 early modern Japan, 434 war and taxation in, 171–174, 201, 200–202 Mesopotamia, 122–126, 130 Herodotus, 175, 186, 194 Seleucid, 193 Herrschaft (German feudal power), 541 grain tax. see also harvest tax Hicks, F., 88–89, 92, 95, 100, 101 Byzantine Empire, 349, 353 hijra (moving nomads into towns), 392–393 Chinese Han Dynasty, 511 Hirschman, J., 562 Chinese Qing Period, 320 History of the Church, 538 Chinese Tang Dynasty, 303–304 Hobbes, Thomas, 107 Classical Athenian, 511 Hopkins, K., 200, 219, 220, 252

578 Index

House of Lords, 543 Spanish rule, 62–64 household tax (early Imperial China), 298, tax foundation, 44–62 300–302 innovation. see also industry “Huang-Lo” philosophy, 289 Classical Athens, 494, 508–510, 515–517 Hudson, M., 10, 71, 102–103, 156–157, Greek city-states, 483 159 instability Hume, D., 311 causes of in premodern states, 173, 172–174 early Imperial China, 303–304 354 Han Dynasty, 290 idikon (Byzantine department), 201 ilku (kingdom tax) Hellenistic states, 130 Macedonian, 195, 194–195 Assyrian, 346 Babylonian, 134 medieval Western Europe, 136 Roman Empire, 197, 198, 262 Persian Empire, 188 187–188 Illyrian emperors (Roman), 276–277 Seleucid kings, , Illyricum (prefecture), 352 institutions Classical Athens, 494, 508–510, 515–517 Imperial China 525–526 early, 282–283 and credit development, 298–300 Egypt, 145–146 Northern and Southern Dynasties, fi 9 Qin and Han Dynasties, 284–298 de nition, 300–304 and fiscal efficiency, 18 Sui and Tang Dynasties, 424 imperial court (Chinese) Ottoman Empire, fi 310–311 and power, 562 con dence of, 197–200 210–211 and foreign traders, 311 Roman, , Han Dynasty, 285 Iraq. see also Persian Empire conquest by Muslums, 390–392 imperial state 395–396 397 focusing more on conquest than taxation, tax model, , 544–547 iron 547–552 Byzantine Empire, 348 negotiating taxes, 288 322 imperial taxes (Aztec), 77, 81, 76–82 Chinese, , imperial unification Islamic Late Antiquity period 354–355 Middle Eastern, 390–402 Byzantine, 420–421 Chinese, 290, 300–304 tax rates, Frankish kingdoms, 371–372 Istanbul. see Constantinople 174 Italy importance of, 259 Roman Empire, 197, 198, 202, 225, 263, exemption from Roman tax, 268–270 as part of the Eastern Empire, 274–276 188 187–188 192 revenues compared to Byzantine Empire, Seleucid, , , 347 indirect tax 130 iugum (Roman tax unit), 266–267 Assyrian kingdom, 452–453 455 Byzantine Empire, 348 Izumo domain (Japan), , Chinese Qing Period, 315, 328–330 Classical Athens, 509–510 Japan (early modern period) Egypt, 148–149 fiscal background, 429–431 Greek city-states, 472, 477–480 invasion of China, 333–334 Mesopotamian, 128 lack of central government, 432–435 Roman Empire, 211–212, 213, 234, 244–245 limited fiscal state, 436–459 industry. see also innovation; manufacturing political fragmentation, 435–436 and capitalism, 33 taxation in, 315, 318, 321 Chinese revolution in, 322, 325 Jesuits (Catholic religious order), 309–311 in Europe, 359–360, 528 jhwtj (Egyptian state agriculture), 145, 154 Inka Empire Jones, E. L., 326 economic background, 32, 31–35 Julien, C. J., 52–55 fiscal regime framework, 39–44 Julius Caesar, Roman emperor, 198–199, history, 35–39 210, 275

Index 579

Kafadar, C., 543 loans. see also banking; credit Kaga (Japanese domain), 442–449 Byzantine Empire, 359 Kamakura Shogunate (Japan), 433 Classical Athens, 514–515 Kane, D., 172–173, 197, 219–220, 239 early modern Japan, 457, 457–458 Kaufman, R. R., 309 Greek city-states, 482–483 Khaldun, I., 547 Western Europe, 359 Kiser, E., 18, 172–173, 197, 219–220, 239, Lockhart, J., 98, 100, 105 539–540 logothete (Byzantine department), 354, 355 koinon low-tax regime. see also ﬁscal regimes Greek city-state confederation, 470 Han Dynasty, 289–293, 314 major features of, 473 Imperial China, 308 and tax negotiations, 484–485 Ming Period, 327 Kroll, J., 513–514 Qing Period, 315, 314–316

labor services. see also compulsory services; Macedonia corvée; slavery Hellenistic period, 195, 194–196 ancient Near East, 156 Roman conquest of, 210 Assyrian kingdom, 130 magistrates Aztec Empire, 74, 79, 85, 84–87, 88–91 Chinese, 319 Babylonian, 132 Classical Athens, 496, 500 Byzantine Empire, 348 early modern Japan, 441 early Imperial China, 282, 285, 286, 289, Roman, 172 300–301, 302 Mann, M., 547 Egypt, 145, 148–150, 151–153, 155, 157–158 manufacturing. see also industry Inka Empire, 31, 41, 44–45, 51, 53, 47–56, iron, 288, 322, 348 57, 58–60 Ottoman Empire, 405, 406, 407, 414 Mesopotamian, 120–121, 128 Roman Empire, 235 Seleucid, 189 Marx, K., 311–312 land tax Matrícula de Tributos (Aztec tax register), 72, 76, Aztec Empire, 85, 84–87 95 Babylonia, 132–133 Matsue domain (Japan), 452, 454, 456, 452–459 Byzantine Empire, 352, 354, 356–357, 361 mayors Classical Athens, 508–509 Egypt, 145, 149 early Imperial China, 282, 285, 314 Frankish kingdoms, 376 early modern Japan, 436 Meadow, A., 512 Egypt, 244 Meiji Restoration of 1868 (Japan), 459–460 Islamic Late Antiquity, 390–392, 394–395, mercenaries 399–400 and development of credit, 525 Ottoman Empire, 409, 414 early modern Japan, 485 Roman Empire, 233, 234, 266–267, 271–272 Egyptian, 160 landlord (state as), 48, 56–57, 298, 357–358 Frankish, 370 Lane, F. C., 542 Mongolian, 326 León-Portilla, M., 85 merchants Levi, M., 106–107, 172, 200, 217–220, 238, Chinese Han Dynasty, 286, 287, 294 486–487, 543, 568 and Chinese imperial court, 311 LeVine, T. Y., 52, 55 Chinese Qin Dynasty, 284 lex Hieronica (Roman tax law), 197 Chinese Qing Period, 318 Li, Hongzhang, 329–330 Chinese Song Period, 322 lijin (Chinese trade tax), 328–330 Chinese Tang Dynasty, 301, 302 liturgies (Athenian), 508–509 early modern Japan, 451 livestock tax European city-states, 528–529, 530–531 Assyrian kingdom, 130 Ottoman Empire, 409 Babylonian, 126–127 and tax power, 563 Egypt, 142–144, 149, 151 Merovingian kingdom (Western Europe), Greek city-states, 474–475 372–375, 379

580 Index

Mesopotamia Mongols agriculture in, 118–120 conquest of China, 326 debt, 122 invasion of early modern Japan, 433 historical periods in, 116–117 monopoly resource collection classification, 121 Chinese Han Dynasty, 288 tax farming, 121–122 Chinese Tang Dynasty, 302 metic tax (Classical Athens), 507–508 Inkan, 47 Mexica Empire. see Triple Alliance Empire Roman, 223 Miceli, T., 17 Monson, A., 233 microfoundations, 567, 569 Montesquieu, Charles de secondat, baron de, 12, military duty conscription 311 Assyrian kingdom, 130 Monumentum Ephesenum, 218 Aztec client-states, 81 Morony, M., 394 Aztec Empire, 73, 91 Murúa, Fr. M., 50 Babylonia, 132–133 347 Byzantine Empire, Nationalist Revolution (China), 335 Chinese, 286–287, 293, 299–300 145 147 183 natural resource revenues. see also water Egypt, , , Needham, J., 312 European nation-state, 525 14 173 179 186 57–58 Nefedov, S. A., , , , Inka Empire, negotiation Mesopotamia, 157 539 197 210 250 and generalized reciprocity, Roman Empire, , , Greek city-states, 484–485 military expenditures imperial state, 547–552 Byzantine Empire, 365 fi 539–547 242–244 and new scal sociology, Roman Empire, neheb (Egyptian supply), 144 military tax 117 92 Neo-Assyrian Empire, Aztec Empire, Neo-Babylonian kingdom, 117 early Imperial China, 287–288 398 New Fiscal History Islamic Late Antiquity, extending scope of, 3 lack of in early modern Japan, 458–459 10 328–330 moving beyond the European tax state, linjun, starting point of, 7 mineral rights New Fiscal Sociology Aztec Empire, 44–45, 56 561 511–512 and power, Classical Athens, in premodern states, 537–552 Roman Empire, 232, 234, 245, 261 9 285 295 327 New Institutional Economics, Ming Period (China), , , “Nine Principles of Ancient Fiscal Evolution”, minimum winning coalition, 564–565, 566 156 mining. see mineral rights nobles (Aztec), 86–87, 88, 95 Ministry of Agriculture (Han Dynasty), 285, 296 fi fi 330 332 non-monetary nance system classi cation Ministry of Revenue (late Qing period), , Aztec Empire, 74, 85, 85–86 minting tax. see also coinage 39–41 513–514 Inka Empire, Classical Athens, North, D. C., 13, 309 Islamic Late Antiquity, 398 Roman Empire, 271 Molotecatel (Aztec noble), 86–87 O’Brien, P. K., 3 monetisation. see also coinage; currency Of Rule and Revenue, 561 Byzantine Empire, 349–352, 362–363 officials. see elite Classical Athens, 497–498 Offner, J. A., 80 and development of credit, 524 Old Babylonian period (Mesopotamia), 117 Greek city-states, 471–472 oligarchy Islamic Late Antiquity, 394, 398 European merchant, 530–531 Northern and Southern Chinese dynasties, 298 Roman, 209–226 Roman Empire, 213, 247, 252, 253, 260–261, Olson, M., 13, 106–107, 299, 309, 440 263–265, 268, 561–562 Omrod, W. M., 8, 10

Index 581

open-access regimes (Europe), 13 late Qing period, 330–331, 335 oral tradition (Inkan), 35 Ottoman Empire, 408, 416, 420–426 Oriens (Byzantine prefecture), 352 Roman Empire, 223–226, 270–276 Ormrod, W. M., 4, 103 Seleucid, 193–194 Ottoman Empire political system fiscal regime, 405–410 Greek city-states, 469 political fragmentation, 420–426 taxes for survival of, 13–14 revolts, 410 political theology state expansion, 404–405 Byzantine Empire, 367–368, 381 tax rate, 410–420 Islamic Late Antiquity, 393–394 poll taxes; see also capitation tax 511 pacha (Inkan space-time), 42 Chinese Han Dynasty, 35 Hellenistic states, 191 Pachakuti (Inkan king), 237 patrician (Roman), 209 Roman Empire, 378 Polo, Marco, 309 patrimonial rule, 45 59 patrimonium (Byzantine department), 353 Polo Ondegardo, J., , 222–223 Pomar, J., 99, 101 patronage networks, 14 Pax Tokugawa, 449 population cycles, peasants population organization 347 360 Aztec Empire, 73–75, 90, 89–91, 93–101 Byzantine Empire tax base, , 134–135 early Imperial China tax base, 282, 284–285, Babylonia, 291–292 299 Chinese, 299, 303, 317 , 515–517 labor services, 286 Classical Athens, 495 501 504 507 early modern Japan, 440–441, 444–445 Peloponnesian War (Greek), , , , , 141 513, 514, 516 Egypt, 89 90 Inka Empire, 31, 32, 38, 35–39, 47–50, 52–55 Pérez Rocha, E., , 122–127 Perry, Matthew, 459 Mesopotamia, Ottoman Empire, 409, 424–425 Persian Empire. see also Iraq 177–178 called tribute state, 10 Persian Empire, fi 174–178 Roman Empire, 235–238, 268–269 scal regime, 211 212 213 214 indirect tax, 138–139 portorium (Roman toll tax), , , , fl 394–395 post stations (Byzantine), 350, 353, 354, in uence in Islamic tax system, 366 labor services, 133 taxation in, 135–138 power. see also collective action 406–407 408 in fiscal regimes, 565, 561–566 personal taxes (Ottoman Empire), , , 567 569 413, 421–423 and microfoundation, , tribute state, 547–552 pillage. see plunder 547 Pizarro, Francisco, 36, 39, 62 Powers and Liberties, 209 praetorian prefectures (Byzantine department), plebians (Roman), 352 plunder. see also banditry fi 355 Northern and Southern Chinese dynasties, praktor (Byzantine tax of cial), 299 precious metals. see gold; silver 213 predatory rule theory, 106, 537–539, 543 Roman Empire, 352–356 Western Europe, 369–370 prefectures (Byzantine), Polanyi, Karl, 5, 33, 39, 75 premodern state definition, 21–22 poleis. see Classical Athens; Greek city-states 118 political ecomony, 9 importance of agriculture in, modern features of, 10 political fragmentation 557–558 Byzantine Empire monetisation, 351 presentism, 430–431 435–436 Pritchard, D., 500 early modern Japan, , fi 352 353 European nation-state, 527, 526–527 private sc (Byzantine department), , Frankish kingdoms, 380–381 private land ownership 486–487 Chinese, 283 Greek city-states, 128 Hellenistic states, 169–171 Mesopotamian land, Islamic Late Antiquity, 395–398 producers. see taxpayer

582 Index

production taxes (Ottoman Empire), 408, rational choice theory 407–410, 422 and politics, 13–14 pronoia (Byzantine department), 355–356, 358 and premodern society scholarship, 569 property rights profit maximization in, 8 Greek city-states, 479–480 redistribution Inka Empire, 43 Byzantine Empire, 349–352, 366–367 protest. see revolts Classical Athens, 500, 517 protonotarios (Byzantine department), Egypt, 155 proto-state (Merovingian kingdom), Inka Empire, 46–47 372–376 Mesopotamia, 124–126 provincial federalism (Chinese), 334–335 in stable finance system, 40–41 Ptolemaic Dynasty, see Egypt, Hellenistic registers. see also census counts period Aztec, 90 Ptolemy II Philadelphus (Macedonian king), Inkan, 35, 52 181–182, 184 Islamic, 394–395 Ptolemy IV Philopator (Macedonian king), 181 Ottoman Empire, 405–406, 416, 415–420 public debt. see debt Roman, 266 public works labor corvée; see also labor Relaciones Geográficas de Indias, 81 services; compulsory services; corvée; rent contracts slavery Aztec city-state, 87, 88 Aztec Empire, 90, 89–91 Byzantine Empire, 348, 353–354, Byzantine Empire, 349, 357 360–361 Chinese, 296–297, 314, 317 Chinese Han Dynasty, 292, 297 Classical Athens, 501 Classical Athens, 495–496, 510–511 Mesopotamian, 120–121 early modern Japan, 432–433, 449–450 Punic Wars, 212–213 Egypt, 182 Mesopotamia, 129 14 Qin Dynasty (China) proposition theory, 290 Roman Empire, 212, 249 collapse of, 197–200 mistrust of elite in, 292–293 republican institutions, 313 resource control. see also gold; silver state-peasant alliance, 436 Qing Dynasty (China) daimyo, 332–333 Frankish kingdoms, 380–381 debt, 547–549 elite, 317–319, 332–333 imperial state, 295 mineral rights, 44–45, 47, 56, 232, 234, 245, environment, 511–512 governors, 333–334 grain tax payment, 320 revenue (total) 314–316 317 Byzantine Empire, 347 low-tax regime, , 505–507 509–512 merchants, 318 Classical Athens, , 330–331 335 Greek city-states, 480–481 political fragmentation, , 415 416 population organization, 317 Ottoman Empire, , 314 Roman Empire, 200, 215–216, 220–221, rice tax (China), 230–232 242–247 273 rulers, 328 , , 315 318 328 Seleucid, 194 salt, , , 184 Second World War, 333–334 Revenue Laws Papyrus, state expansion, 327 revolts. see also collective action 317 Hellenistic states, 180 tax rate, 448 wage contracts, 316 Japan (early modern period), 331 Ottoman Empire, 410, 420 Westernization Movement, 401 Quesnay, F., 311 Zanj, Ricci, M., 310–311 rice tax Ramírez de Fuenleal, S., 84, 97 314 323 “ ” 16 Chinese, , ratchet-effect taxation, early modern Japan, 455–456

Index 583

Rojas, J. L. d, 75, 78, 97 samurai (Japanese) Rojas Rabiela, T., 75, 89, 93 and daimyo, 436 Roman Empire payment to, 459 background of, 208–211, 229–230 and tax collection, 433–434, 443, 449 budget, 248–254 satrapy (Persian governor), 178–179, 193 changes in taxation, 172, 230–234 Schneider, H., 34 elites in, 217–225 scholarship fiscal crisis, 260–262 of comparative fiscal regimes, 5, 569 fiscal regime, 211–217, 234–242 Egypt, 139–142 Hellenistic period, 198, 197–200 fiscal regime frameworks, 569 imperial unification, 268–270 Greek city-states, 473 influence on Frankish kingdoms, 375–376 premodern state terminology, 9 monetisation, 268 Roman Empire, 266–267, 269–270 political fragmentation, 270–276 on taxation being obscure, 5 revenue scale and sources, 242–247 school revenue totals, 186 Aztec Empire, 92–93 state expansion, 195–196, 369 Babylonian, 127 tax reform, 263–267 Chinese, 313, 331 as tribute state, 258–259, 542 Hellenistic states, 177 Rosivach, V., 500 Roman, 208 rotational labor (Aztec), 88–91 Schumpeter, Joseph, 3, 4, 7, 8, 9, 14 rulers. see also caliphate; court Scott, J., 562 ancient Near East, 115–116 Second World War, 333–334 Assyrian kingdom, 129 segmentary state. see political fragmentation Aztec Empire, 72, 73, 74, 89 selectorate theory, 13–14 Byzantine Empire, 354–355, 358–359, 367 “self-enforcing” taxation, 12–13 Chinese Qing, 328 senators (Roman), 218–220, 259, 273, 538 and credit, 525–526 Sergheraert, M., 98 early modern Japan, 430–431, 434, 435–436, share contracts, 17, 239 438–442, 450–451, 460 sharecropping (Japan), 449 Egypt, 122, 141–142 shemu (harvest tax), 146, 182, 199 European nation-state, 531–532 silver. see also gold; resource control Frankish kingdoms, 370–378 Chinese, 285, 324 Inkan, 31 Classical Athens, 511–512, 513–514 Islamic Late Antiquity, 390–392, 397–402 Eastern Empire, 276 Mesopotamia, 122, 127 Egypt, 131, 148, 149, 154, 159 Ottoman Empire, 410 Greek city-states, 471–472 power equilibrium, 561–562 Islamic Late Antiquity, 398 Roman Empire, 6, 172, 197–199, 233–234, 246, Persian Empire, 175–176 548 Roman Empire, 245–246, 247, 253, 260–261, Umayyad, 395–399 265, 267 Seleucid, 194 539–540 Sima, Qian, 289 Sacks, A., 567 sacred largesses (Byzantine department), 352, Simon, H., 353–354 Sinophile, 309–311 311–312 Saga domain (Japan), 452, 452–455, 458, 458–459 Sinophobe, 93 Sizgorich, T., 390 Sahagún, F. B. d., “ ” sakellarios (Byzantine tax official), 354, 355 skeleton of an empire. see budget salt monopoly (Chinese), 288, 302, 318 slavery. see also labor services Byzantine Empire, 348 salt tax 497 Chinese Han Dynasty, 287 Classical Athens, 315 328 Han Dynasty, 286 Chinese Qing Period, , 401 Roman Empire, 180, 211, 213 Islamic Late Antiquity, 191 Roman Empire, 212–213, 235, 245 Seleucid, 542 sampling (Japanese crop), 446–448 and tribute,

584 Index

Smith, Adam, 311 survey. see census counts Social War (Greek), 475, 495, 512, 513–514 Syria, 397–399 Song Period (China), 322–327 Spanish rule (over Inka), 62–64 spatial circumscription (Chinese Han Dynasty), Tang Dynasty (China), 300–304, 314 283, 294–297 Tartars, 324 spending. see expenditures Tawantinsuyu (Inkan polity), 32 staple finance system, 40–41 Tawney, R. H., 292 Stasavage, D., 295 tax base state Byzantine Empire, 347, 356, 357 collapse, 154 early Imperial China, 282, 291–292 definition about what it is not, 6 early modern Japan, 444–445 delimitization problem, 549–550 Inka Empire, 43 governance, 308–309 Ottoman Empire, 412, 415–420 under-governance in, 328 tax collection warfare product of, 107 Aztec Empire, 94, 95, 96, 93–101 state collapse. see also Dark Age Byzantine Empire, 348, 352–356 Aztec, 72 early Imperial China, 283 Carolingian kingdom, 380 early modern Japan, 445 early Imperial China, 283, 290 Egypt, 140, 149–151, 184 Egyptian, 141–142 Han Dynasty, 285 Inkan, 65 Islamic Late Antiquity, 395–398 Roman Empire, 262 Mesopotamia, 129 state expansion Ottoman Empire, 413–414, 425–426 Assyrian kingdom, 129, 130–131 and power, 563 Egypt, 153–154, 178–180 Roman Empire, 234–242, 251, 268–269 Hellenistic period, 171 satrapy (Persian), 178–179 Mesopotamia, 158 taxonomies of, 16–19 Ottoman Empire, 404–405 tax farming Qing Empire, 327 Byzantine Empire, 355 Roman Empire, 209–211, 261–262 Classical Athens, 509 state land early modern Japan, 433 Byzantine Empire, 358 Egypt, 184 early Imperial China, 282, 283, Islamic Late Antiquity, 401 300–301, 303 Mesopotamia, 121–122, 129 Northern and Southern Chinese Roman Empire, 172, 197, 198, 211, 214–215, dynasties, 298 217–220, 238–239 state resource creation tax freedom Aztec Empire, 76–93 early modern Japan, 440–442 Inka Empire, 48, 56–58 Gaul, 276 Egypt, 142–144 Roman Empire, 208 States of Credit, 526, 528, 530 tax negotiation stationary bandits, 13, 106–107 and generalized reciprocity, 539 structural demographic theory, 14, 173 Greek city-states, 484–485 Sufyan, A., 393 in imperial state, 547–552 Sui Dynasty (China), 300–304 and new fiscal sociology, 539–547 sultan (Islamic), 395, 401 tax rate Sumayya, Z. b., 393 aspects of, 559, 568 Sumeria. see Ur III period Byzantine Empire, 360–365 surplus maximisation Classical Athens, 502 Classical Athens, 506, 507, 514 early Imperial China, 315, 323 early Imperial China, 320 Japan (early modern period), 447–449 Ottoman Empire, 410–415 Ottoman Empire, 410–420 and tax extraction, 540–541 tax state. see fiscal state

Index 585

tax structure. see also administration; court; tirakuna (Inkan powerful beings), 42 temple tithe challenge of, 17 Hellenistic states, 190–191 diversity of, 559 as output, 407 Ottoman Empire, 410–415 Persian Empire, 178 Roman Empire, 214–215 Roman, 214–216, 230 taxes Tlacopan (Aztec Triple Alliance city), 74 Aztec, 104–105 toll tax classifications of, 16–19 Assyrian kingdom, 130 discriminatory, 416, 415–420 Classical Athens, 509, 510 and economic growth, 248–252 Roman Empire, 213, 232, 234, 244, 259 Egypt, 144–149 Torquemada, F., 86, 89, 97, 101 and environment, 20 trade tax Frankish kingdoms, 378–380 Byzantine Empire, 347, 358–359 gold, 271–272 Classical Athens, 509–510 harvest, 146, 182 early modern Japan, 315, 442 Mesopotamia, 124–127 Egypt, 148, 154–155 to protect property rights, 12–13 Greek city-states, 471 Roman Empire, 211–217 Han Dynasty, 293 salt, 180, 191, 211, 213, 287, 315, 328 Ottoman Empire, 407, 413, 422 temple, 132, 145–146, 150–151 Qing Period, 315, 328–330 in tribute state, 537–539 Roman Empire, 213, 244, 253 taxpayer Song Period, 324–325 definition of, 560 Tang Dynasty, 302 and power, 562–564, 565 transaction costs reaction to change, 416, 418, 415–420, 423–424 Ottoman Empire, 411–414 values, 568 and rulers, 562 teams (Aztec work), 90, 89–91 transportation taxes technology. see also innovation Byzantine Empire, 348, 350–351 Aztec Empire, 71, 104 Chinese Han Dynasty, 287–288 Chinese maritime, 310–312, 325 Chinese Tang Dynasty, 301 Mesopotamia seaeder plough, 118–119 Greek city-states, 477–480 Ottoman Empire, 413 Ottoman Empire, 422 telpochcalli (Aztec school), 92–93 Persian Empire, 138 temple. see also tax structure treasury. see also administration lands, 182, 190, 283 Chinese lesser, 285, 296, 314–315 tax, 120, 192 early modern Japan, 434, 439 Tenochtitlan (Aztec capital), 72, 74, 90 Ottoman Empire, 409–425 Texcoco (Aztec Triple Alliance city), 74 Roman, 211–213, 217, 223, 272 Tezcan, B., 543–544 tribute state The European Miracle, 326 ancient Near East, 138–139, 159 The Spirit of the Laws, 12 Assyrian kingdom, 130–131 The Springs and Autumns of Master Lü, 284 Aztec client-states, 81, 80–81 The Teaching for Merikare, 143 Byzantine Empire, 353 theology. see political theology Classical Athens, 510 theory classification, 10 agency, 172, 558, 560 concept of, 541–543 fiscal contract proposition, 14–15 Egypt, 149–150 predatory rule, 106, 537–539, 543 and new fiscal sociology, 539–547 rational choice, 8, 13–14, 569 Persian Empire, 174–177 selectorate, 13–14 power equilibrium, 547–552 structural demographic, 14, 173 Roman Empire, 199–200, 252–254 Thupa Inka Yupanki (Inkan king), 36–37 Seleucid, 189–191 Tilly, C., 16, 171, 225, 309, 429, 431, 444, 460, 530, tributum (Roman war funding tax), 211–214, 248, 559 271–272

586 Index

Triple Alliance Empire (Aztec) Roman Empire, 211–214 conquest-state tax, 81–82, 83 warring states gift-tribute system, 81, 80–81 early Imperial China, 284, 294, 313 origins of, 72, 73–74 Egypt, 185–187 tax system, 77, 76–80 Hellenistic states, 171–174 Turchin, P., 14, 173, 179, 186 Roman Empire, 212–213 Turin Taxation Papyrus, 146 water. see also natural resource revenues two-tax system (Tang Dynasty), 301–302 importance in ancient Near East, 118–120 Umayyad rule, 395–399 and irrigation, 156, 295–296, 436 unitary autocracy (Roman), 238–239, 248–254 and salinisation of land, 401 Ur III period (Mesopotamia), 116, 122–127 and tax rate, 418, 419 urbanization. see cities Wayna Qhapaq (Inka king), 36–37, 58, 60, 61 Urton, G., 64 wealth ﬁnance system Uwajima domain (Japan), 454 Greek city-states, 476 Inka Empire, 40–41 Valboa, C., 36 no warfare contributing to, 436 values, 568 Roman Empire, 476 vandals. see plunder wealth tax (Chinese Han Dynasty), 287–288, Verbiest, F., 309 289 virtuous cycle, 565, 563–566 Weber, M., 6, 105, 309, 312, 541, 568 Visigoths, 369–370, 379 Weingast, B. R., 13 Voltaire, 311 Western Empire (Roman), 274–276 Von Bell, J., 309 Westernization Movement (China), 331 White, J., 448 Wickham, C., 529, 540–541 wage contracts. see also compensation 186 Chinese Qing Period, 316 Wilcken, U., 18 Wilkinson, D. A., 44 corruption, 100 Egypt, 157–158 Williams, B. J., 17 105–106 wine (Greek), 474 in revenue collection, , 311–312 Roman Empire, 240–241 Wittfogel, K., 13 writing Wallis, J. J., 115–117 131 War and the State in Early Modern Europe, ancient Near East, , 542 Aztec Empire, 72, 80 Islamic states, 402 warfare. see also expenditures 55–56 Aztec Empire, 73, 92, 104 and model creation, Classical Athens, 495–496 early modern Japan, 429–430, 432, 436, Xenophon, 514–515 439–440, 459 Greek city-states, 470, 493, 530 295 545–546 Yellow River (China), Habsburg, Yun-Casalila, B., 3 and public debt, 482 Roman Empire, 230 Zanj revolt (Islamic), 401 warfare funding tax 329–330 334–335 Chinese Song Period, 324 Zeng, Guofan, , 498 Zorita, A. D., 91 Classical Athens, 329–330 Greek city-states, 475–476, 477 Zu, Zongtang,