Taxes in ancient times: Greece and Rome

We'll begin our journey through the history of taxation in Greece, specifically before the emergence of democracy. During the monarchy, only those who contributed their own assets to certain public expenses could become citizens. Therefore, having or not having political rights depended, for example, on being able to keep a war horse.

The current expenses of the State were covered by the proceeds of the royal patrimony and only in extraordinary occasions were contributions used.

The ancient Greeks were very good traders. In the 5th century BC, the Athenian port of Piraeus was the most important commercial center of the ancient world. The Athenians consumed only a portion of all the goods arriving at Piraeus and therefore sold the rest to other countries and city-states. The Athenians charged tariffs which amounted to 2% of everything imported and exported.

However, since tariffs and income from the king's property were not enough to finance all public expenditures, the ancient Greeks created indirect that family expenses and consumption.

In classical Greece, Athens led the league of states. They paid him an annual amount to build ships and equip soldiers: the Treasure of Delos. Pericles moved the Treasury of Delos to Athens and decided that the treasury would be used not only for military purposes but also for the construction of public buildings, for example, the Parthenon and the Erechtheum. As there were times when there were not enough funds to finance the various public expenses, direct taxes were created, which taxed the income or assets of citizens.

After the Greeks came the Romans, a conquering people with a great practical sense and distinguished by the construction of important public works, such as roads and aqueducts. The Romans conquered the Greeks, but they respected their culture and even copied many things from them.

Rome obtained great wealth from the rent of all the lands it conquered and also from the loot, that is, the money and goods it took from the peoples defeated in battles. But he also established several types of taxes. The conquered provinces had to pay a direct tax on the land and soil ( estipendium or tributum) and also on the fruits or products of the land (this was called tithe , because it was the tenth part of those products).

A tax was also levied directly on people ( tributum capitis ), which was generally levied equally on everyone, meaning everyone paid the same amount regardless of whether they were richer or poorer.

On the roads or highways were charged, which were amounts that had to be paid to enter the cities. Likewise, tolls were paid to be able to cross the bridges.

Other taxes were levied on inheritances, the sale of slaves, and luxury items. Some of the taxes we have today are “heirs” of Roman taxes. For example, there is currently inheritance tax (which is levied on the inheritance left by the deceased), property transfer tax (which is levied on many property transfers), etc.