“When I Squeeze You with <em>Eisphorai</em>”: Taxes and Tax Policy in Classical Athens

Abstract

Recent years have seen a marked increase in interest in the ancient economy. Further tax inscriptions relating to Classical Athens have been discovered and more detailed research has been carried out, leading historians to call for a reexamination of the Athenian tax system. This article surveys modern scholarship on Classical Athenian taxes and their administration, and makes an assessment of Classical Athenian tax policy. It argues that taxes were a key factor in Classical Athenian public finance and state formation, and locates them in fiscal history generally.