Ümit Öztürk

Fiscal institutions and policies lie at the center of some highly contested social, political, and economic issues for societies, whether ancient or modern. Changing a fiscal policy, however, is a formidable challenge, and it does not always result in the intended outcomes. To understand the processes of historical change and to answer how similar fiscal policies lead to divergent effects, I study the forms, causes, and consequences of institutional transformations in the distinct fiscal regimes in the ancient eastern Mediterranean. My dissertation aims to develop multiple variable approaches and models robust enough to analyze the role of the dynamic relationship between state, society, and ideologies in the transformation of fiscal constitutions. Historical data and analytical narratives presented in this study will therefore facilitate cross-disciplinary conversations and contribute to our understanding of the development of tax systems.