Vectigalia nervos esse rei publicae? Three Case-Studies on Ancient Framing of Taxes in the Roman Republic beyond Modern Fiscal Discourses[Vectigalia nervos esse rei publicae? La perception de l’impôt dans la République romaine : trois études de cas, pour dépasser les discours modernes sur la fiscalité]

With the rise of New Fiscal History, models of predatory state behavior, and the application of political culture studies within the field, debate over the character of Roman taxation has regained momentum. While important topics such as the institutions of the Roman tax regime, the relationship of its actors to taxpayers, and the competitive character of the Roman elite in the field of public finances have been studied anew within these frameworks, the discursive character of the sources has rarely been questioned and analyzed. Yet, the writings of contemporary authors such as Cicero, Caesar, and Sallust, as well as historiographic records from later periods do connect fiscal information with political, social, economic, or moral discourses. Hence, the task of this paper is to reveal the ancient frameworks within which taxes were perceived and presented in three case studies, and to juxtapose these with current debates in order to demonstrate the extent to which ancient and modern authors frame(d) perceptions of Roman taxation in the Republican period.