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The exercise of power depends on the ability of governing structures to collect and reallocate resources—be they in the form of currency, labor, agricultural produce, raw materials, or processed goods. Systems of taxation are the basis for the collection of resources and the generation of revenue. Today, such systems are ubiquitous, embedded in the socio-political structures associated with the modern state. While there are ongoing arguments about who should be taxed and precisely how much, there nevertheless exists a widespread recognition of a social contract, whereby the state enjoys widespread tax compliance in return for the provision of a variety of services. To what extent is this true for ancient societies? Ancient polities often diverge in many important respects from modern states—not least in the practical tools at their disposal when assessing the availability of resources or enforcing tax compliance.