This paper traces the development of five taxation types in the Bible : income taxes, property taxes, special assessment taxes, poll taxes (all direct taxes), and indirect taxes. The development of these taxes is discussed within the context of Israel's historical development. The impact of counting, measurement, and computation on the development of taxation is also considered.
Jose, Manuel L. and Moore, Charles K.
"Development of taxation in the Bible: Improvements in counting, measurement, and computation in the ancient Middle East,"
Accounting Historians Journal: Vol. 25
, Article 5.
Available at: https://egrove.olemiss.edu/aah_journal/vol25/iss2/5