THE DEVELOPMENT OF TAXATION IN THE BIBLE: IMPROVEMENTS IN COUNTING, MEASUREMENT, AND COMPUTATION IN THE ANCIENT MIDDLE EAST

Authors
Jose, Manuel L. Moore, Charles K.
Citation
L. Jose, Manuel et K. Moore, Charles, THE DEVELOPMENT OF TAXATION IN THE BIBLE: IMPROVEMENTS IN COUNTING, MEASUREMENT, AND COMPUTATION IN THE ANCIENT MIDDLE EAST, Accounting historians journal , 25(2), 1998, pp. 63-80
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
25
Issue
2
Year of publication
1998
Pages
63 - 80
Database
ACNP
SICI code
Abstract
This paper traces the development of five taxation types in the Bible . income taxes, property taxes, special assessment taxes, poll taxes (all direct taxes), and indirect taxes. The development of these taxes is discussed within the context of Israel's historical development. The impact of counting, measurement, and computation on the development of taxation is also considered.