This book is the first detailed and comprehensive study of taxation in Jewish Palestine in the Early Roman period, from the conquest of the Jewish state by Pompey in 63 B.C.E. to the fall of Jerusalem in 70 C.E. Rather than constructing theoretical models of the economic conditions of Palestine, this study is based on a historical analysis of the extant sources. Judea s systems of taxation depended on the politics of its relationship with Rome and its magistrates. This work clarifies the problem of taxation and the role that economic factors might have played both in the rise of early Christianity and in the Revolt of 66 C.E. By situating Judea within its wider context within the Roman empire, this study also contributes more generally to our understanding of Roman provincial administration.