The article aims at correcting some misinterpretations of modern research with regard to Greek public finances,exemplified in a case-study of ancient Athens.The finance-system of Greek p o leis was totally different from modem states.While modem states*revenues are based on the income-taxation of their respective citizens or on taxes of goods and service,ancient states managed their expenditures through liturgies given“voluntarily”by their citizens or incomes from lease of(farm)land.Direct taxation of citizens(eisphora)was usually a sign of an emergency situation,for instance,during war-times and thus reflects the then heavy burden of,and pressure on,the polity.Instead,extraction of tribute(phoros)was a common means of benefitting from rule over other polities,as did Athens in the First League.
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