Miller on Taxation in the Bible

Geoffrey P. Miller, NYU School of Law, has posted Taxation in the Bible, an entry in the forthcoming Oxford Encyclopedia of the Bible and Law.  Here is the abstract:

Given the range of biblical references, contested issues of sources and dating, and limited information about legal institutions and social practices, conclusions about taxation in the Bible must be drawn with caution. The available information, however, suggests that taxation was an important aspect of public administration in biblical Israel.