The Role of Taxation in the Demise of the Roman Empire

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Benjamin Franklin famously quipped “The only things certain in life are death and taxes.” These two constants of death and taxes apply not only to individuals, but also civilizations such as that of Ancient Rome. And while tax codes often seem complex, their complexity pales in comparison to that of attempting to understand and explain the decline of civilizations. For centuries, people have explored the reasons why civilizations fall, with explanations ranging from illness to environmental factors to political instability. One such possible factor is taxation, which Charles Adam explores in his book For Good and Evil: The Impact of Taxes on the Course of Civilization, which argues that taxation is a major force in the rise and fall of civilizations. This paper investigates the role of taxes in ancient Rome and contends that an ineffective tax system was a major contributor to the fall of the Roman Empire.

Overview of Taxation in Ancient Rome

All known civilizations had some form of taxes (Adams 1999, 1). Ancient Rome was no exception. Because of detailed written records, first-hand accounts of the taxation process, and artistic depictions, modern scholars can gain insight into the workings of ancient Rome’s tax system.

Just as the Roman Empire evolved over time, so too did its tax system. Before the expansion of Rome following Italy’s unification in 272 BC, taxes were quite modest, less than a percent of land, money, animals, houses, and slaves (Bartlett 1994, 290). These low taxes were sustainable since major expenses, such as the army, were provided willingly by the citizens, such as serving one year without pay in the army (Adams 1999, 79). Furthermore, the government only provided minimal services, so it did not...

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