Capitatio-Iugatio

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

The tax reform was perhaps carried out as early as 287 and aimed to create a uniform system throughout the empire and to put the calculation of taxes on a more secure basis: The property tax, the Cura Annonae, was now based on the available labor and livestock (capita) as well as after the cultivated land (iugera) calculated by tax estimates (censitores). In this relatively complicated system, the assessment was based on the categories of people and animals (caput) and land (iugum) combined with each other (which mainly affected the rural population) and also subject Italy to direct taxation, which had not been the case before. Ideally, the tax estimate should take into account the individual performance of those affected and also allow regional differentiation, which did not always happen in practice. Nevertheless, some related complaints in the sources (e.g. already with Lactantius) are not to be seen as compelling evidence of an oppressive tax burden, but rather as subjective statements. The amount to be paid was initially determined every five years, then every 15 years since 312 (cf. Indication ) and fell within the remit of the Praetorian Prefect. Overall, the new tax system enabled steadily flowing income, especially for the eastern part of the empire.