Abstract
This article aims at providing a brief overview of the historiographic writings on Achaemenid taxation, showing how the thesis of overtaxation influenced our understanding of Neh. 5 and Persian Yehud in the 5th century BCE. It describes how it was once widely accepted that overtaxation led to social and economic instability in many peripheral areas of the Achaemenid Empire, including Yehud. According to traditional scholarship, the narrative of Neh. 5 described how the local governor acted to mitigate this crisis by granting temporary tax and debt relief to small farmers. The author then moves to discuss how recent scholars questioned that long-established view, highlighting the biblical source’s rhetorical nature and the logical inconsistencies of the economic explanations used to describe this putative crisis. Finally, this article faces the question of a supposed economic calamity arising in Yehud under Persian hegemony and provides some clues to reevaluate the biblical narrative, particularly in light of recent studies concerning the Persian Empire’s economy and taxation. It supports to some extent the reading of Neh. 5 in an Achaemenid historical context.
Keywords:
Yehud; ancient economy; Achaemenid Empire