The fiscus Iudaicus (Latin for "Jewish tax") or fiscus Judaicus was a tax-collecting agency instituted to collect the tax imposed on Jews in the Roman Empire after the destruction of Jerusalem and its Temple in AD 70. Revenues were directed to the Temple of Jupiter Optimus Maximus in Rome.
The tax was initially imposed by Roman Emperor Vespasian as one of the measures against Jews as a result of the First Roman-Jewish War of 66–73 AD (first Jewish revolt) (Josephus BJ 7. 218; Dio Cassius 66.7.2). The tax was imposed on all Jews throughout the empire, not just on those who took part in the revolt against Rome. The tax was imposed after the destruction of the Second Temple in 70 AD in place of the levy (or Tithe) payable by Jews towards the upkeep of the Temple. The amount levied was two denarii, equivalent to the one-half of a shekel that observant Jews had previously paid for the upkeep of the Temple of Jerusalem (Exodus 30:13). The tax was to go instead to the Temple of Capitoline Jupiter, the major center of ancient Roman religion. The fiscus Iudaicus was a humiliation for the Jews. In Rome, a special procurator known as procurator ad capitularia Iudaeorum was responsible for the collection of the tax. Only those who had abandoned Judaism were exempt from paying it.
While the tax paid for the Temple of Jerusalem was payable only by adult men between the ages of 20 and 50, the fiscus Iudaicus was imposed on all Jews, including women, children, and elderly—and even Jewish slaves. In Egypt, the documentary evidence (in the form of receipts) confirms the payment of the tax by women and children. The oldest person known from these receipts to have paid the fiscus Iudaicus was a 61-year-old woman, which led Sherman LeRoy Wallace to conjecture that the tax was levied only until the age of 62, as was the regular Roman poll tax paid by individuals throughout the Empire.
The tax was continued even after the completion of the reconstruction of the Capitoline temple for its upkeep.
Domitian, who ruled between 81 and 96 AD, expanded the fiscus Iudaicus to include not only born Jews and converts to Judaism, but also on those who concealed the fact that they were Jews or observed Jewish customs. Suetonius relates that when he was an old man of 90 he was examined to see whether he was circumcised, which shows that during this period the tax was levied even on those above the age of 62. Louis Feldman argues that the increased harshness was caused by the success of the Jewish (and possibly Christian) proselytism.
Domitian applied the tax even to those who merely "lived like Jews":
Besides other taxes, that on the Jews [A tax of two drachmas a head, imposed by Vespasian; see Josephus, Bell. Jud. 7.218] was levied with the utmost rigor, and those were prosecuted who, without publicly acknowledging that faith, yet lived as Jews, as well as those who concealed their origin and did not pay the tribute levied upon their people [These may have been Christians, whom the Romans commonly assumed were Jews]. I recall being present in my youth when the person of a man ninety years old was examined before the procurator and a very crowded court, to see whether he was circumcised. [c. 90]
Domitian's ruling opened the door to possibilities of blackmail in Rome and in all Italy. Charges of following Judaism were easily made, but difficult to disprove, not least because the practices of certain philosophical sects resembled some Jewish customs. As a result, many people chose to settle with the accusers out of court rather than risk the uncertainties of judicial hearings, thus effectively encouraging the blackmailers. Titus Flavius Clemens was put to death for "living a Jewish life" or "drifting into Jewish ways" in the year 95 AD, which may well have been related to the administration of the fiscus Judaicus under Domitian.
The fiscus Iudaicus was originally imposed on Jews. At the time neither the Romans nor, probably, the Early Christians considered Christianity to be a separate religion from Judaism. If anything they would have considered themselves as a sect within Judaism, which historians refer to as Jewish Christianity. However, whether that was the intention or not, it did not take long for Christians to petition the Emperor to distinguish the Christians for the purpose of the payment of the fiscus Iudaicus. As the tax only applied to practising Jews, if they could be recognised as a separate religion, they would escape the impost.
After the murder of Domitian in 96 AD, Nerva relaxed the rules of collection, limiting the tax to those who openly practised Judaism. By this measure, the Christians (and perhaps Jewish Christians) escaped the tax , but they were not officially recognized as a legal religion until the much later Edict of Milan in 313. The coins of Nerva bear the legend fisci Iudaici calumnia sublata "abolition of malicious prosecution in connection with the Jewish tax," in reference to his reform of the harsh policies of Domitian
It remains unclear when exactly the fiscus Iudaicus was abolished. Documentary evidence confirms the collection of the tax in the middle of the 2nd century, and literary sources indicate that the tax was still in existence in the early 3rd century. It is not known when the tax was formally abolished. Some historians credit the emperor Julian the Apostate with its abolition in about 361 or 362.
The tax was revived in the Middle Ages in 1342 under the name of Opferpfennig by the Holy Roman Emperors. The Opferpfennig (originally Guldenpfennig) tax was introduced in 1342 by Emperor Louis IV the Bavarian, who ordered all Jews above the age of 12 and possessing 20 gulden to pay one gulden annually for protection. The practice was justified on the grounds that the emperor, as the legal successor of the Roman emperors, was the rightful recipient of the Temple tax which Jews paid to the Romans after the destruction of the Second Temple. The Opferpfennig was collected on Christmas day.
Anti-Judaism in Early Christianity is a description of anti-Judaic sentiment in the first three centuries of Christianity; the 1st, 2nd, and 3rd centuries. Early Christianity is generally considered as Christianity before 325 when the First Council of Nicaea was convoked by Constantine the Great.
Jewish Christians were excluded from the synagogue, according to one theory of the Council of Jamnia, and as they refused to pay the Fiscus Judaicus.William Nicholls wrote in his book Christian Antisemitism: A History of Hate:
...the very presence of the Jewish people in the world, continuing to believe in the faithfulness of God to the original covenant ... puts a great question against Christian belief in a new covenant made through Christ. The presence of this question, often buried deep in the Christian mind, could not fail to cause profound and gnawing anxiety. Anxiety usually leads to hostility.
Rabbi Michael J. Cook believes that both contemporary Jews and contemporary Christians need to reexamine the history of early Christianity, and the transformation of Christianity from a Jewish sect consisting of followers of a Jewish Jesus, to a separate religion often dependent on the tolerance of Rome while proselytizing among Gentiles loyal to the Roman empire, to understand how the story of Jesus came to be recast in an anti-Jewish form as the Gospels took their final form.The Greek word Ioudaioi could also be translated "Judaeans", meaning in some cases specifically the Jews from Judaea, as opposed to people from Galilee or Samaria for instance.Duty (economics)
In economics, a duty is a kind of tax levied by a state. It is often associated with customs, in which context they are also known as tariffs or dues. The term is often used to describe a tax on certain items purchased abroad. Properly, a duty differs from a tax in being levied on specific commodities, financial transactions, estates, etc. rather than on individuals. Duties may be import duties, excise duties, stamp duties, death or succession duties, etc.; but not such direct impositions as personal income taxes.Gift tax
In economics, a gift tax is the tax on money or property that one living person gives to another. Items received upon the death of another are considered separately under the inheritance tax. Many gifts are not subject to taxation because of exemptions given in tax laws. The gift tax amount varies by jurisdiction, and international comparison of rates is complex and fluid.Income tax threshold
The income tax threshold is the income level at which a person begins paying income taxes. The income tax threshold equates to the:
Personal allowance in the UK, which was £9,440 in 2013-14 and £10,000 in 2014-15, the highest in the G7.
Basic allowance in Germany, which was €8,004 in 2012.
Income tax threshold in France, which was €6,088 in 2012.
The standard deduction in the US, which was $12,000 in 2018 for a single person.
Basic personal amount in Canada, which was C$10,822 in 2012.
Tax-free threshold in Australia, which was A$18,200 in 2012-13.
Tax-free threshold in Greece, which was €9,545 in 2016.
Tax-free threshold in Poland is 6600 PLN in 2018. Above 6600 PLN the tax-free becomes "tax-reduction" and decreases progressivelyJudea (Roman province)
The Roman province of Judea (; Hebrew: יהודה, Standard Yehuda Tiberian Yehûḏāh; Arabic: يهودا; Greek: Ἰουδαία Ioudaia; Latin: Iūdaea), sometimes spelled in its original Latin forms of Iudæa or Iudaea to distinguish it from the geographical region of Judea, incorporated the regions of Judea, Samaria and Idumea, and extended over parts of the former regions of the Hasmonean and Herodian kingdoms of Judea. It was named after Herod Archelaus's Tetrarchy of Judea, but the Roman province encompassed a much larger territory. The name "Judea" was derived from the Kingdom of Judah of the 6th century BCE.
The province of Judea was the scene of unrest at its founding in 6 CE during the Census of Quirinius, the Crucifixion of Jesus circa 30-33 CE, and several wars, known as the Jewish–Roman wars, were fought in its history. The Second Temple of Jerusalem was destroyed by the Romans in 70 CE as part of the First Jewish–Roman War, resulting in the institution of the Fiscus Judaicus, and after the Bar Kokhba revolt (132–135), the Roman Emperor Hadrian changed the name of the province to Syria Palaestina and Jerusalem to Aelia Capitolina, which certain scholars conclude was an attempt to remove the relationship of the Jewish people to the region.List of Roman taxes
This is a list of the taxes levied by Rome.Medical savings account
A medical savings account (MSA) is an account into which tax-deferred amounts from income can be deposited. The amounts are often called contributions and may be made by a worker, an employer, or both, depending on a country's laws.
The money in such accounts is to be used to pay for medical expenses. Withdrawals from the account often called distributions, if made for that reason, may or may not be subject to income tax. Withdrawals without adequate documentation of use for medical expenses are subject to penalties.Spahn tax
A Spahn tax is a type of currency transaction tax that is meant to be used for the purpose of controlling exchange-rate volatility. This idea was proposed by Paul Bernd Spahn in 1995.Suetonius on Christians
The Roman historian Suetonius (c. AD 69 – c. AD 122) mentions early Christians and Jesus Christ in his work Lives of the Twelve Caesars.One passage in the biography of the Emperor Claudius Divus Claudius 25, refers to agitations in the Roman Jewish community and the expulsion of Jews from Rome by Claudius during his reign (AD 41 to AD 54), which may be the expulsion mentioned in the Acts of the Apostles (18:2). In this context "Chresto" is mentioned. Some scholars see this as a likely reference to Jesus, while others see it as referring to an otherwise unknown person living in Rome.Christians are explicitly mentioned in Suetonius' biography of the Emperor Nero (Nero 16) as among those punished during Nero's reign. These punishments are generally dated to around AD 64, the year of the Great Fire of Rome. In this passage Suetonius describes Christianity as excessive religiosity (superstitio) as do his contemporaries, Tacitus and Pliny.Historians debate whether or not the Roman government distinguished between Christians and Jews prior to Nerva's modification of the Fiscus Judaicus in AD 96. From then on, practising Jews paid the tax, Christians did not.Tax assessment
Tax assessment, or assessment, is the job of determining the value, and sometimes determining the use, of property, usually to calculate a property tax. This is usually done by an office called the assessor or tax assessor.Tax shield
A tax shield is the reduction in income taxes that results from taking an allowable deduction from taxable income. For example, because interest on debt is a tax-deductible expense, taking on debt creates a tax shield. Since a tax shield is a way to save cash flows, it increases the value of the business, and it is an important aspect of business valuation.Taxation in Bangladesh
In Bangladesh, the principal taxes are Customs Duties, Value-Added-Tax (VAT), Supplementary Duty and personal income taxes and corporate income taxes.Taxation in Namibia
This is an overview of taxes charged to individuals and companies in Namibia.Taxation in Uruguay
Taxes in Uruguay are collected by the General Taxation Directorate (Spanish: Dirección General Impositiva, DGI).
A major tax reform bill came into force on 1 July 2007 with the number 18083. Nevertheless, something important remained: Uruguay applies the source principle, with investments located and activities performed outside Uruguay remaining untouched.Taxation in the Netherlands
Taxation in the Netherlands is defined by the income tax (Wet op de inkomstenbelasting 2001), the wage withholding tax (Wet op de loonbelasting 1964), the value added tax (Wet op de omzetbelasting 1968) and the corporate tax (Wet op de vennootschapsbelasting 1969).Taxpayer groups
Taxpayer groups, also known as taxpayers unions, are formal nonprofit or informal advocacy groups that promote lower taxation, reductions in government spending, and limits to government debt.
Many United States cities and counties have taxpayer groups. Members of these groups try to make their presence felt by attending government budget hearings, working with elected officials, and distributing their information on their views on taxing and spending. They can even initiate legislation at the state level to keep taxes and spending in check.Temple tax
The Temple tax (lit. מחצית השקל the half shekel) was a tax paid by Israelites and Levites which went towards the upkeep of the Jewish Temple, as reported in the New Testament. Traditionally, Kohanim (Jewish priests) were exempt from the tax.Tributum capitis
The Tributum capitis was a poll tax in ancient Rome.Turnover tax
A turnover tax is similar to VAT, with the difference that it taxes intermediate and possibly capital goods. It is an indirect tax, typically on an ad valorem basis, applicable to a production process or stage. For example, when manufacturing activity is completed, a tax may be charged on some companies. Sales tax occurs when merchandise has been sold.