Odette Boivin. “The ilku and related fiscal obligations in sixth century Larsa”
Odette Boivin. “The ilku and related fiscal obligations in sixth century Larsa.” in K. Kleber (ed.). Taxation in the Achaemenid Empire. CleO 26. Wiesbaden: Harrassowitz Verlag, 2021, p. 153-175.
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1This study is dedicated to the ilku obligation according to the attestations of the term in the archive of the agricultural entrepreneur Itti-Šamaš-balāṭu and his son from the southern Babylonian city of Larsa. The author shows that the term comprises both payments of silver and the performance of various service obligations. The central historical significance of the archive under discussion resides in the detailed information on the military sector (e.g., the chariot units), an aspect that is otherwise notoriously underrepresented in the extant documentation. A key concept in this context is ṣab šarri (‘royal soldier’), a substitute who received payments (and equipment) for the performance of military duties in a taxpayer’s stead.
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Reinhardt Pirngruber, « Odette Boivin. “The ilku and related fiscal obligations in sixth century Larsa” », Abstracta Iranica [En ligne], Volume 44 | 2022, document 20, mis en ligne le 30 juillet 2022, consulté le 01 octobre 2023. URL : http://journals.openedition.org/abstractairanica/54842 ; DOI : https://doi.org/10.4000/abstractairanica.54842
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