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      Da: Kloof Booksellers & Scientia Verlag, Amsterdam, Paesi BassiKloof Booksellers & Scientia Verlag

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      Condizione: very good. Edited, translated and provided with an introduction and notes by A. Ben Shemesh. With a foreword by prof. S.D. Goitein. Revised second edition. Leiden : E.J. Brill, 1967. Orig. cloth binding. x,172 pp. Library stamps. Covers sl. discolored. - Academic edition and English translation of the Kitab al-Kharaj by the early Islamic jurist Yahya ibn Adam, one of the earliest extant treatises devoted to Islamic fiscal law and the principles of state taxation. The text discusses the legal and administrative foundations of land taxation (kharaj), tribute, and revenue collection in the formative centuries of the Islamic empire. Drawing on early legal traditions, administrative precedents, and reports concerning the fiscal policies of the first caliphs, Ibn Adam's work provides valuable insight into the development of Islamic public finance. The scholarly introduction situates the treatise within the broader administrative and economic structures of the early Abbasid Caliphate, when the organization of land revenue became central to imperial governance. An important primary source for the study of early Islamic fiscal institutions and legal thought. Condition : very good copy. Keywords : ISLAM, taxation Iraq.