Tax Exemption and Athenian Imperial Politics: The Case of Chalkis

summary:

This paper argues that the clause at IG I³ 40.52–57, which refers to taxation of aliens at Chalkis and has long puzzled scholars, stipulated that any non-Chalkidian who had been granted immunity from Athenian tele, conditional on residence at Athens or not, should enjoy the same immunity from Chalkidian tele at Chalkis; that the inscription belongs to 424/3 b.c.e , when Athenian law and honorific practice were much concerned with taxation and immunities. Though long seen as fiscal punishment by a newly imperial Athens, the action was connected to later debates about local honors and domestic taxation, and was rather mild.