The Rashtrakutas and their Times c18.s1.56

c18.s1.56

To conclude, it seems fairly clear that the states in our period were not following the advice of Gautama or Manu, who lay down a land tax varying between 8 to 16 per cent, but of Kauṭalya and S'ukra who permit a much higher taxation. It may further appear as probable that the percentages referred to in the Dharmaśāstra and Nīti works refer to gross produce and not to net produce.