A Review of Fiscal Regimes and the Political Economy of Premodern States , edited by Andrew Monson and Walter Scheidel (Cambridge University Press, 2015), and Ancient Taxation: The Mechanics of Extraction in Comparative Perspective , edited by Jonathan Valk and Irene Soto Marín (New York University Press, 2021)
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Gary M. Feinman (2022) studied this question.
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