Benjamin Franklin famously quipped “The only certain things in life are death and taxes.” These two constants of death and taxes apply not only to individuals, but also to civilizations such as Ancient Rome. And while tax codes often seem complex, their complexity pales in comparison to that of trying to understand and explain the decline of civilizations. For centuries, people have explored the reasons why civilizations collapse, with explanations ranging from disease to environmental factors to political instability. One such possible factor is taxation, which Charles Adam explores in his book For Good and Evil: The Impact of Taxes on the Course of Civilization, in which he argues that taxation is a major force in the rise and fall of civilizations. This article investigates the role of taxes in ancient Rome and argues that an ineffective tax system was a major factor contributing to the fall of the Roman Empire. Overview of Taxation in Ancient Rome All known civilizations had some form of taxes (Adams 1999, 1). Ancient Rome was no exception. Thanks to detailed written documents, first-hand accounts of the taxation process, and artistic representations, modern scholars can gain detailed information about the workings of ancient Rome's tax system. Just as the Roman Empire evolved over time, its tax system also evolved. Before Rome's expansion following the unification of Italy in 272 BC, taxes were quite modest, less than 1% on land, money, animals, houses, and slaves (Bartlett 1994, 290). These low taxes were sustainable because major expenses, such as for the army, were borne voluntarily by citizens, such as military service for a year without pay (Adams 1999, 79). Furthermore, the government has only provided minimal services, so it has no…half of paper…civilization. Lantham, MD: Madison Books.Bartlett, Bruce. 1994. “How Overgovernment Killed Ancient Rome.” Cato's diary. NO. 2: 287-303. Book, JA Sander. 2008. “Taxation in the Late Roman Empire.” Master's thesis, Leiden University. Burg, David F. 2004. A World History of Tax Rebellions: An Encyclopedia of Tax Rebels, Revolts, and Revolts from Antiquity to the Present. New York: Routledge.Hopkins, Keith. 2009. “On the Political Economy of the Roman Empire.” In The Dynamics of Ancient Empires: State Power from Assyria to Byzantium, edited by Ian Morris and Walter Scheidel, 178-204. New York: Oxford University Press.Hopkins, Keith. 1980. "Taxes and Trade in the Roman Empire (200 BC-400 AD)." The Journal of Roman Studies: 101-125.MacMullen, Ramsay. 1987. "Tax Pressure in the Roman Empire." Société d'Etudes Latines de Bruxelles. NO. 4: 737-754.