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Abstract The tax on prostitutes instituted by Caligula provides solid evidence on its economic importance and the attitude of the imperial administration to it. The scattered and fragmentary nature of this evidence is given close attention here so we can extracat the true significance of the tax. This chapter examines the information given by Suetonius and Dio and discusses the motives for its introduction, methods of collection and calculation, later history and eventual abolition, and, finally, the provincial evidence for details of administration. The aim is to assess not only the success of the tax in terms of the original motives for its introduction but also the other effects of the tax, for it has some important implications for Roman public policy toward prostitution in general.
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