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The chapter surveys the principal characteristics of taxation, tribute payments, and service obligations under the Persians together with the pertinent terminology. The presentation of the sources, texts of classical authors on the one hand and cuneiform sources on the other, is kept separately. The reason for this is twofold: cuneiform tablets focus on Babylonia only, whereas the classical sources draw a more general picture that takes into account the situation in the entire Persian Empire; and secondly, the analysis of these two different sets of sources yields some inconsistencies in specifying how taxes and tribute payments were collected and administered throughout the empire.
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