This paper investigates the effects of tax fraud on the Late Antiquity’s economy, especially with regard to the use of land. It argues that we can find specific means trying to solve the problem of abandoned lands (agri deserti) in different socio-economic contexts. This essay clarifies a certain continuity between the late roman and modern age in the legal-fiscal realm. Some empirical aspects highlight that, in their own contingency a trial (of the 339 a. D., in Fayum, in which the fiscally burdened subjects in relationship to the ownership of some fields were verified), determined, in IV century, some relevant legal changes, such as the introduction of a defensive trial mean that allowed to impose the possession of lands and the relative fiscal burdens, known as praescriptio longissimi temporis in present-day legal literature. In this context, I compare the constantly repeating models of social behaviour with some recurrent economic and fiscal problems: excessive taxation, tax evasion and attempts to fight. Analysing these late ancient phenomena, studied by the doctrine under different profiles, I argue that they may represent the persistence of answers to historically recurring problems. Keywords: tax fraud; agri deserti-praescriptio longissimi temporis; a long-term possession

Bianchi, P. (2019). L’evasione fiscale come problema circolare nelle esperienze storiche: esempi della tarda antichità. In E. Malaspina Fiocchi, S. Tarozzi (a cura di), Historical Perspectives on Property and Land Law (pp. 29-50). Madrid : Dykinson.

L’evasione fiscale come problema circolare nelle esperienze storiche: esempi della tarda antichità

Bianchi, P
2019-01-01

Abstract

This paper investigates the effects of tax fraud on the Late Antiquity’s economy, especially with regard to the use of land. It argues that we can find specific means trying to solve the problem of abandoned lands (agri deserti) in different socio-economic contexts. This essay clarifies a certain continuity between the late roman and modern age in the legal-fiscal realm. Some empirical aspects highlight that, in their own contingency a trial (of the 339 a. D., in Fayum, in which the fiscally burdened subjects in relationship to the ownership of some fields were verified), determined, in IV century, some relevant legal changes, such as the introduction of a defensive trial mean that allowed to impose the possession of lands and the relative fiscal burdens, known as praescriptio longissimi temporis in present-day legal literature. In this context, I compare the constantly repeating models of social behaviour with some recurrent economic and fiscal problems: excessive taxation, tax evasion and attempts to fight. Analysing these late ancient phenomena, studied by the doctrine under different profiles, I argue that they may represent the persistence of answers to historically recurring problems. Keywords: tax fraud; agri deserti-praescriptio longissimi temporis; a long-term possession
gen-2019
Settore IUS/18 - DIRITTO ROMANO E DIRITTI DELL'ANTICHITÀ
Italian
Rilevanza internazionale
Capitolo o saggio
possessio; tax fraud; agri deserti; a lon term posession; praescriptio longissimi temporis
Bianchi, P. (2019). L’evasione fiscale come problema circolare nelle esperienze storiche: esempi della tarda antichità. In E. Malaspina Fiocchi, S. Tarozzi (a cura di), Historical Perspectives on Property and Land Law (pp. 29-50). Madrid : Dykinson.
Bianchi, P
Contributo in libro
File in questo prodotto:
File Dimensione Formato  
historical_hd78_2019.pdf

accesso aperto

Licenza: Non specificato
Dimensione 1.15 MB
Formato Adobe PDF
1.15 MB Adobe PDF Visualizza/Apri

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2108/230502
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact