Economy of Ancient Greece - Taxation

Taxation

Direct taxation was not well-developed in ancient Greece. The eisphorá (εἰσφορά) was a tax on the wealth of the very rich, but it was levied only when needed — usually in times of war. Large fortunes were also subject to liturgies, that is, the support of public works. Liturgies could consist, for instance, of the maintenance of a trireme, a chorus during a theater festival, or a gymnasium. In some cases, the prestige of the undertaking could attract volunteers. Such was the case for the choragus, who organized and financed choruses for a drama festival. In other instances, like the burden of outfitting and commanding a trireme, the liturgy functioned more like a mandatory donation. In some cities, like Miletus and Teos, heavy taxation was imposed on citizens.

On the other hand, indirect taxes were quite important. Taxes were levied on houses, slaves, herds and flocks, wines, and hay, among others. The rights to collect many of these taxes were often transferred to publicans, or telônai (τελῶναι). However, this was not true of all cities. Thasos' gold mines and Athens' taxes on business allowed them to eliminate these indirect taxes. Dependent groups such as the Penestae of Thessaly and the Helots of Sparta were taxed by the city-states to which they were subject.