Tax Exemption and Athenian Imperial Politics: The Case of Chalkis


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.