Oxford Encyclopedia of the Bible and Law
Given the range of biblical references, contested issues of sources and dating, and limited information about legal institutions and social practices, conclusions about taxation in the Bible must be drawn with caution. The available information, however, suggests that taxation was an important aspect of public administration in biblical Israel.
Date of Authorship for this Version
Miller, Geoffrey P., "Taxation in the Bible" (2012). New York University Public Law and Legal Theory Working Papers. 367.