Revenue System in Post-Maurya and Gupta Times

Inbunden, Engelska, 2025

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This is arguably the first systematic study of the revenue systemin Post-Maurya and Gupta times. The author shows that some new principles of taxation were enunciated during the period under review. In earlier times the king was entitled to taxes in lieu of protection afforded to the people, but in the Gupta period royal ownership came to be considered as basis of taxation.The volume discusses the earliest epigraphic evidence regarding fiscal concessions granted to priests and temples. While explaining various taxes mentioned in land charters, the volume shows that fines and forced labour constituted important sources of revenue. Throughout this study note has been taken of regional variations in the interpretation of fiscal terms. Adequate attention has also been paid to the nature of emergency taxation and the machinery of revenue administration. The present edition includes a Foreword and an Afterword by Vishwa Mohan Jha which throws new light on this classic work.

Produktinformation

Utgivningsdatum2025-06-15
Mått150 x 230 x undefined mm
Vikt720 g
FormatInbunden
SpråkEngelska
Antal sidor322
FörlagManohar Publishers and Distributors
ISBN9789390035229

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Mikroekonomi inom Ekonomi och Ledarskap
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Dwijendra Narayan Jha (popularly known as D.N. Jha) was educated at the Presidency College, Calcutta and Patna University where he taught history for more than a decade. He was Professor of History, University of Delhi, until his retirement in 2005. He has authored several works including Ancient India; The Myth of the Holy Cow; Against the Grain and Rethinking Hindu Identity, etc. His edited works include Drink of Immortality: Essays on Distillation and Alcohol Use in Ancient India; The Feudal Order and Contesting Symbols and Stereotypes. He has travelled widely, and has lectured at a number of educational institutions and universities in India and abroad including London, Kabul, Tokyo, Kyoto, Hamburg, Heidelberg and Leiden. He has also held visiting assignments at Paris and Kiel.

foreword xi acknowledgements xxxi abbreviations xxxiii. introduction 1ii. land ownership and king’s right to taxes 9iii. principles of taxation 22iv. land revenue 35v. levy of provisions and forced labour 59vi. commercial taxes 70vii. fines, heirless property, treasure trove,and other miscellaneous sources ofroyal income 86viii. emergency revenue 107ix. crown lands, forests, mines, etc. 113x. fiscal immunities 123xi. fiscal units 138xii. revenue officers 160xiii. recapitulation and conclusion 203bibliography 209 index 222 afterword: the arthas?a?stra scholarship – past and present 235 references to the foreword and afterword 281 index to foreword and afterword 285