Work

For the Taxpayer or the Administration? On the Function of Tax Payment Records from Eighth-Century Western Thebes

Year: 2024

Type: article

Abstract: In reaction to the assumption in recent scholarship that 8th century tax receipts from Western Thebes were not issued to taxpayers, but kept by officials for administrative purposes, this contribution supports the original view that these payment records were written for taxpayers who requested a receipt. Although dockets may indicate that some receipts were temporarily kept at an office, the findspots of Coptic receipts, the variety of the inscribed pottery, the likely provenance of the Pharaonic pottery, the choice for Greek instead of Coptic, and the occasional omission of the patronymic point to the taxpayer as the intended user.

Source: Archiv für Papyrusforschung und verwandte Gebiete

DOI: 10.1515/apf-2024-0022

Author: Renate Dekker

Institution: University of Amsterdam

Language: English

Topic: Ancient Egypt and Archaeology

Subfield: Archeology

Field: Arts and Humanities

Domain: Social Sciences

Open Access status: hybrid

Estimated APC paid: $2,489

Funders: Universiteit van Amsterdam, Nederlandse Organisatie voor Wetenschappelijk Onderzoek