Abstract

CANO MORALES, Abel María; RESTREPO PINEDA, Carlos Mario  and  VILLA MONSALVE, Omar Osvaldo. The first tax reform of humanity. Entramado [online]. 2019, vol.15, n.1, pp.152-163. ISSN 1900-3803.  https://doi.org/10.18041/1900-3803/entramado.1.5419.

This section deals with the millennial account of the first social reform, described by Noah Kramer in the book History begins in Sumer and which has been translated by the author directly from the Sumerian tablets. The article presents an apologue; about the context in which this first social reform took place, which without a doubt was a true tax reform in favor of the people. The text begins by describing the characteristics of Sumerian civilization, the geographical environment in which it developed its inventions such as writing, wheel, beer trade organization, political systems and tax and customs systems. It is in the midst of that boom that the Sumerians end up being dominated by the Akkadians. It should be noted that the context described in the previous paragraph refers to the fact that a city prospers like Lagash in the times of the Sumerians, ends impoverishing its inhabitants with an exaggerated and disorderly tax burden and a chaotic tax system in the hands of the Akkadians. It is in this testimony that one of the first social reforms was carried out, which due to its characteristics is considered as the first tax reform of which humanity is aware.

JEL Classification: N, N9, N95.

Keywords : Mesopotamia; Sumeria; Lagash; Urukagina; Taxes; Social Reform; Tax Reform..

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