Taxation and Tax Farming in the Egibi Archive
The Egibi archive contains a group of texts concerning the tax farming activities of Marduk-nāṣir-apli, son of Itti-Marduk-balāṭu, the head of the Egibi family in the third generation (521-487 BCE). This group of texts includes documents that refer to various taxes, such as ilku and qaštu , mostly i...
| Main Author: | |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
2023
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| In: |
Altorientalische Forschungen
Year: 2023, Volume: 50, Issue: 2, Pages: 257-270 |
| Further subjects: | B
Egibi
B Farms B tax farming |
| Online Access: |
Volltext (lizenzpflichtig) Volltext (lizenzpflichtig) |
| Summary: | The Egibi archive contains a group of texts concerning the tax farming activities of Marduk-nāṣir-apli, son of Itti-Marduk-balāṭu, the head of the Egibi family in the third generation (521-487 BCE). This group of texts includes documents that refer to various taxes, such as ilku and qaštu , mostly in the form of receipts, as well as a dossier of a rab hanše , Bēl-erība, son of Kalbāya, descendant of Šumu-libši, who was closely involved in the collection of ilku . A detailed analysis and contextualization of these texts reveal the ilku taxation processes, and the roles of the rab hanšê Bēl-erība and the tax farmer Marduk-nāṣir-apli in these processes. These texts also add more evidence for the taxation on the military fiefs and qaštu -tax in Babylon. |
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| ISSN: | 2196-6761 |
| Contains: | Enthalten in: Altorientalische Forschungen
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| Persistent identifiers: | DOI: 10.1515/aofo-2023-0017 |
