The Roman approach to tax
The Sunday Times rich list would have excited the male citizens over the age of 18 who determined state policy in the Athenian assembly in the 5th century bc. The reason is that Athens levied taxes on citizens by their wealth, as judged by the property they owned. The most important tax was the leitourgia (source of our ‘liturgy’). This was imposed upon the 300 wealthiest Athenians and was hypothecated on two specific projects: the funding of the annual comic and dramatic festivals (one of which involved, among much else, the training of 1,165 men and boys for months on end) and the funding and maintenance of fully equipped Athenian
