- Tax exemption (q.v.) on land, paroikoi (q.v.), ships, buildings, and animals that appears in the 10th century, taken advantage of by powerful landed magnates (the dynatoi [q.v.]). It is interpreted variously as the equivalent to immunity in the Latin West, and thus a complete tax exemption, or as an exemption only from certain taxes. In the 14th and 15th centuries the term appears to cover any tax exemption.
Historical Dictionary of Byzantium . John H. Rosser .
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Exemption — Any form of immunity from taxation or other obligation to the state. Exemptions could be temporary or permanent. From the 14th century, permanent exemptions like exkousseia (q.v.) were granted by the emperor (q.v.) with increasing frequency to … Historical dictionary of Byzantium
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