Navigation – Plan du site

AccueilAbstracta IranicaVolume 443. Histoire, Art et Archéologie, ...3.2. Ouest de l’Iran3.2.2. Pré-Achéménides et Achémén...Kristin Kleber. “Taxation and Fis...

3. Histoire, Art et Archéologie, Période pré-Islamique
3.2. Ouest de l’Iran
3.2.2. Pré-Achéménides et Achéménides

Kristin Kleber. “Taxation and Fiscal Administration in Babylonia”

Reinhardt Pirngruber
Référence(s) :

Kristin Kleber. “Taxation and Fiscal Administration in Babylonia.” in K. Kleber (ed.). Taxation in the Achaemenid Empire. CleO 26. Wiesbaden: Harrassowitz Verlag, 2021, p. 13-152.

Texte intégral

1This lengthy article is the centrepiece of a congress volume dedicated to taxation practice in the Achaemenid Empire. It provides a detailed account of taxation in Babylonia during the ‘Long Sixth century BCE’, that is, the period between the inception of Neo-Babylonian Empire and the so-called ‘end of archives’ in the second year of Xerxes. The essay is divided into two unequal halves; the first summarizes the history of fiscal practice in Babylonia during the second and early first millennia BCE (Old, Middle and Early Neo-Babylonian periods; the latter being defined as the period of Assyrian hegemony over its southern neighbour).

2The second half, the actual core of the article, provides detailed discussions of the various types of taxes attested – in cash and kind; labour service (‘corvée’) and army duty; mandatory gifts to the royal court, etc. – by means of terminological studies. It also dedicates ample space to the prevailing patterns of land tenure, which was the basis of the most important tax obligations, and to the country’s socio-political and bureaucratic framework. The author emphasis the different recipients of these taxes – the crown itself, as well as imperial, regional, or local authorities, pointing out the ‘several interconnected layers of claims to services and taxes’ (p. 50). The paper concludes with a brief attempt at localizing Babylonia fiscal practice in a broader model influenced by the New Fiscal History school of thought.

Haut de page

Pour citer cet article

Référence électronique

Reinhardt Pirngruber, « Kristin Kleber. “Taxation and Fiscal Administration in Babylonia” »Abstracta Iranica [En ligne], Volume 44 | 2022, document 22, mis en ligne le 30 juillet 2022, consulté le 01 octobre 2023. URL : ; DOI :

Haut de page


Reinhardt Pirngruber

Institut für Orientalistik, Wien

Comptes rendus du même rédacteur

Haut de page

Droits d’auteur

Le texte et les autres éléments (illustrations, fichiers annexes importés), sont « Tous droits réservés », sauf mention contraire.

Haut de page
Search OpenEdition Search

You will be redirected to OpenEdition Search