[German version]

(εἰσφορά; eisphorá). In Athens, the eisphora was an extra-budgetary, direct wealth-tax imposed on wealthy Athenians during financial crises, primarily during wars, by order of the public assembly. According to Aristot. Ath. Pol. 8,3, an eisphora supposedly existed already in the Solonic period. However, the wording of the law cited there mentions only a general collection of taxes through the  naukraroi . According to Thuc. 3,19,1, an eisphora was imposed in 428/7 BC for the first time (πρῶτον) in the amount of 200 talents due to the high costs of war. Since an eisphora …