One of the earliest civilisations to levy taxes was the Egyptians. The Pharaoh's tax collector or scribe kept records of title deeds. They recorded the size of fields and number of cattle held by a farmer and from this information they could calculate the amount of duty or tax owed.

Taxation in Ancient Greece

Ancient Greeks imposed the Metoikin, a tax levied on Athenians who were deemed to be non indigenous, by which they meant that both parents had to have born Athenians. A tax of 1 drachma was payable monthly by non indigenous men and ½ drachma by women.

Additionally, the Greeks levied a tax on the whole population called the eisphora which was introduced to finance wartime expenditure.

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