The Incan tax system was primarily based on a tribute and labor system, where the lower class (known as the ayllu) paid taxes mainly by providing resources or labor to the government. This system operated under the principle of reciprocal obligation, where citizens contributed a certain amount of their production or labor in exchange for state protection and the provision of public goods.
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Labor Tax (Mita): The Inca employed a system called "mita," where each ayllu was required to send workers to state projects, such as agricultural work, construction, and military service. This labor was essentially a form of tax.
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Goods and Resources: Additionally, lower-class individuals would provide agricultural products or craft goods as tribute to the state, often in the form of surplus crops.
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Upper Class Responsibilities: The upper class did not pay conventional taxes in the same way lower classes did but were often expected to serve as military leaders, administrators, or in other high-ranking positions that could be seen as a form of tribute to the state.
Therefore, the correct interpretation of the Incan tax system would be that the lower class paid taxes primarily by providing resources or labor to the government.