Land taxation

crown lands in the Ottoman Empire

The allelengyon () was a tax established in 1002 by the Byzantine Emperor Basil II, requiring the wealthiest landowners to pay the tax debts owed by their poorer neighbours. It relied on a concept long extant in Hellenistic and Byzantine law, but was abolished by Romanos III Argyros in 1028.

The Capitatio-Iugatio is the tax collection system developed by Diocletian during the Roman Empire, which determines the amount levied on agriculturally productive land.

1910 British legislation