Augustus Financial Reforms
reformed provincial taxation:
Republican system:
stipendium: payment made by provinces like Spain and Gaul (fixed)
tithes/pasture dues: paid by provinces like Sicily and Asia (varied according to yield)
collected by publicani
Augustan system:
two main taxes (collected by city authorities rather than by publicani)
tributum capitis: poll tax, paid by all adults in most provinces, sometimes by males only
tributum soli: land tax
instituted customs levies: 25% at frontiers, 2 1/2 % at provincial boundaries -- these were collected by publicani
imposed 5% tax on inheritances to finance the aerarium militare (paid by citizens too)
seems to have retained the Republican aerarium, but allowed greater freedom in how transactions were made
established the fiscus or provincial treasury
appoints procurators to oversee the finances of imperials estates