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Tax-Farming in the Early Ottoman State

The Skilliter Centre for Ottoman Studies, Newnham College, Cambridge CB3 9DF, UK

While tax-farming is often thought of in negative terms, its application in the early Ottoman state may well have been beneficial for economic development. Tax-farming seems to have been in operation from at least the later fourteenth century and may simply have been taken over by the early Ottoman rulers as a system already in operation in Byzantine territory. It is possible to argue that tax-farming also existed in the Turkish states of Aydin and Mentese from the beginning of the century.

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