Effects of the taxation of wealth in Athens in the fourth century BC

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Abstract

In the fourth century B.C., Athenians were often accused of avoiding their civic obligations and of concealing their wealth.1 These attested cases show that economic behaviour in classical Athens could be affected by taxation. The purpose of the present study is to systematically explore the economic incentives resulting from the taxation of wealth. The first issue is the effects of the property taxes on the relative attractiveness of different assets. An important influence is the incentive to avoid taxation, and it will also be demonstrated that the marginal rate of taxation could be quite large. In addition, the difference in treatment between citizens and foreigners will be investigated, as well as some implications of the irregular nature of the taxes on wealth.

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Subject classification (UKÄ) – MANDATORY

  • History and Archaeology
  • Economic History
  • Economics
Original languageEnglish
Pages (from-to)3-20
JournalScandinavian Economic History Review
Volume40
Issue number2
Publication statusPublished - 1992
Publication categoryResearch
Peer-reviewedYes