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Unraveling Ancient Tax Evasion in Rome: A 1,900-Year-Old Scroll Sheds Light

A newly analyzed papyrus found in the Judean desert reveals details of an ancient tax evasion scheme involving forgery and deceit.

By Franz LidzSource: nytimes.com1 min read

In brief

The document illustrates the lengths individuals went to escape taxation under Roman rule, highlighting a forgotten aspect of ancient legal history.

In an extraordinary discovery, a 1,900-year-old papyrus unearthed in the Judean desert offers insights into tax evasion tactics during the Roman Empire. The scroll, initially overlooked in the archives of the Israel Antiquities Authority, underwent analysis only recently, unveiling trial notes that reveal the severity of financial crimes in ancient times. The manuscript narrates a case against two individuals charged with serious offenses such as forgery, fiscal fraud, and the fictitious sale of slaves, which under Roman law carried harsh penalties ranging from heavy fines to severe physical punishments, including public execution. The document details a tax evasion operation involving the falsification of legal documents and orchestrated manipulations to bypass taxes imposed in the provinces of Judea and Arabia, present-day Israel and Jordan. The accused men, Gadalias and Saulos, were found to have significant legal and personal histories that placed them within the Roman judicial system — Gadalias being linked to extortion and counterfeiting, while Saulos was identified as the mastermind of the scheme.Historians like Anna Dolganov, who deciphered the papyrus, highlight that the scroll provides a window into the Roman Empire's suspicions of its Jewish citizens, especially in the politically charged atmosphere following the Bar Kochba revolt. The revolt, which occurred around 132 A.D., marked a violent backlash against Roman authority by the Jewish populace, exacerbating tensions that the Roman government sought to control.The papyrus ultimately not only sheds light on tax evasion practices in the ancient world but also significantly contributes to our understanding of social and political dynamics during the Roman Empire's reign, revealing how individuals sought to subvert a system they viewed as oppressive.

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