297 research outputs found

    Rule and revenue in Egypt and Rome: political stability and fiscal institutions

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    'In diesem Artikel werden die Bestimmungsfaktoren für Finanzinstitutionen und Steuerlasten mit Hilfe einer Fallstudie aus der Antike untersucht. Auf diese Weise soll Levis Modell der Besteuerung, entwickelt an der Besteuerung im antiken Römischen Reich, überprüft werden. Dieses Modell impliziert, dass hohe Diskontraten in Zeiten politischer Instabilität Herrscher dazu verleiten rücksichtslosere Finanzregime zu errichten. Die Belege fiskalischer Reformen während des Übergangs Roms von der Republik zum Prinzipat scheinen diese Hypothese zu unterstützen. Trotzdem ist dieser Zusammenhang unter Historikern immer noch Anlass für Diskussionen. Ägyptens Übergang vom hellenistischen Königreich zur römischen Provinz unter dem Prinzipat stellt einen analogen Fall dar, für den allerdings bessere Daten zur Verfügung stehen. Im Einklang mit der Hypothese von Levi zeigt sich auch hier ein Zusammenhang zwischen Diskontrate und Finanzregimen.' (Autorenreferat)'This paper investigates what determines fiscal institutions and the burden of taxation using a case study from ancient history. It evaluates Levi's model of taxation in the Roman Republic, according to which rulers' high discount rates in periods of political instability encourage them to adopt a more predatory fiscal regime. The evidence for fiscal reform in the transition from the Republic to the Principate seems to support her hypothesis but remains a matter of debate among historians. Egypt's transition from a Hellenistic kingdom to a Roman province under the Principate provides an analogous case for which there are better data. The Egyptian evidence shows a correlation between rulers' discount rates and fiscal regimes that is consistent with Levi's hypothesis.' (author's abstract

    Egyptian priests in Ptolemaic Tebtunis: Administration, associations, and economy

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    This thesis provides an overview and interpretation of the available documentary evidence and its material context concerning the temple of Soknebtunis in Tebtunis during the Ptolemaic period. This study comes at a time when new excavations and new projects for major collections are on the verge of considerably multiplying the amount of evidence. While the accumulation of data is welcome, it is also necessary to re-evaluate the Tebtunis papyri housed in the Cairo Museum, which have been largely neglected since they were catalogued in 1908. Based primarily on this evidence, the thesis outlines the temple personnel, including their administrative and professional duties, while attempting to illustrate the social and economic relationships of the temple of Soknebtunis with local cult associations and with a prominent family in the village. The first chapter addresses the relationship of the Tebtunis papyri to their archaeological context through an overview of excavations and of projects to publish texts. The second chapter sketches some basic features of temple organization by analyzing priestly titles and the activities of their holders. The third chapter tries to establish the role of formal associations for social and cult gatherings in the temple community. The fourth chapter attempts to determine the social status and economic basis of a family of priests over the second and first centuries BC. Although the publication of new data may necessitate future revisions, this study provides a framework for the organization of the temple of Soknebtunis in the Ptolemaic period
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