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...

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Библиографические подробности
Главный автор: Wang, Jinyan (Автор)
Формат: Электронный ресурс Статья
Язык:Английский
Проверить наличие: HBZ Gateway
Interlibrary Loan:Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany)
Опубликовано: 2023
В: Altorientalische Forschungen
Год: 2023, Том: 50, Выпуск: 2, Страницы: 257-270
Другие ключевые слова:B Egibi
B Taxation
B tax farming
Online-ссылка: Volltext (lizenzpflichtig)
Volltext (lizenzpflichtig)
Описание
Итог: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.
ISSN:2196-6761
Второстепенные работы:Enthalten in: Altorientalische Forschungen
Persistent identifiers:DOI: 10.1515/aofo-2023-0017