Virtuous Taxation in Cicero’s De Officiis

Abstract

This paper reexamines Cicero’s framework for empire in light of his interpretation of the ius gentium in De Officiis, namely the extension of justice to Roman and non-citizen alike in regards to health and private property. Part One explores how Cicero’s justifications for imperial expansion change when focused on a real — rather than ideal — state. Part Two considers a more difficult challenge to his philosophy: Roman taxation of existing provinces. This paper argues that although Cicero cautions against unnecessary taxation, imperial realities lead him to outline when this system can be justified in both domestic and imperial contexts.