ROMAN TAXES

Early Roman Republic:

* Land Tax (Tributum): Primarily levied on land, it was a significant source of revenue during the early Republic.

* Poll Tax (Capitis): A personal tax levied on individuals, regardless of their wealth or property.

* Customs Duties: Taxes on imported and exported goods.

Later Roman Republic and Empire:

* Direct Taxes:

* Land Tax: Continued to be a major source of revenue, but its administration became more sophisticated.

* Wealth Tax: A tax on personal wealth, introduced during the reign of Augustus.

* Inheritance Tax: A tax on inherited property.

* Indirect Taxes:

* Sales Tax: A tax on the sale of goods and services.

* Customs Duties: Expanded to include a wider range of goods and higher rates.

* Excise Taxes: Taxes on specific goods like wine and oil.

Tax Collection Methods:

* Publicans: Private tax collectors who contracted with the Roman government to collect taxes. They were often criticized for their harsh methods and corruption.

* Direct Collection: In some cases, taxes were collected directly by Roman officials.

* In-Kind Payments: Some taxes, particularly in provinces, were paid in kind, such as agricultural products or livestock.