The Evolution of States. J. M. Robertson

The Evolution of States - J. M. Robertson


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not have dared to attempt a reaction from a sliding-scale income-tax to a sort of poll-tax." To this it might be replied that the "flat rate" of Peisistratos—which ought to modify the conception of him as the "friend of the poor"—may have been an addition to previous taxes; and that the division of citizens into income-classes must have stood for something in the way of burdens. The solution would seem to be that these were not regular money taxes. "Regular direct taxes were as little known in free Athens as in any other ancient State; they are the marks of absolute monarchy, of unfreedom" (Meyer, ii, 644). "Seemingly, it was not until later times that this distribution of classes served the purposes of taxation" (Maisch, Manual of Greek Antiquities, Eng. tr. p. 40). But already the cost of certain public services, classed under the head of "liturgies," was laid upon the rich; and there may well have been a process of collective contribution towards these at a time when very rich citizens cannot have been numerous.

      Doubtless the graduated income-tax would have been unworkable in a systematic way, though in the "Servian" timocracy of early Rome a tributum seems to have been imposed on the classes (Livy, ii, 9).

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