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Capitatio
(111 words)

[German version]

The poll-tax of the late Roman Imperial Age from Diocletian (AD 297). As capitatio plebeia, it was probably levied on the urban population. With regard to the taxation of the rural population, it is disputed whether the capitatio was raised independently or was -- as an indicator of income -- only an important unit in the calculation of the land-tax (iugatio). Widows and orphans, soldiers and veterans were entirely or partly exempted from the capitatio.

 Annona;  Iugum

Bibliography

W. Goffart, Caput and Colonate: Towards a Histo…

Cite this page
Schiemann, Gottfried (Tübingen), “Capitatio”, in: Brill’s New Pauly, Antiquity volumes edited by: Hubert Cancik and , Helmuth Schneider, English Edition by: Christine F. Salazar, Classical Tradition volumes edited by: Manfred Landfester, English Edition by: Francis G. Gentry. Consulted online on 26 February 2020 <http://dx.doi.org/10.1163/1574-9347_bnp_e226620>
First published online: 2006
First print edition: 9789004122598, 20110510



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