Taxes and the Book of Esther
Dr. Erica Brown
Who loves taxes? No one. It seems from the
megilla
, that King Ahaseuerus didn’t like them either. He wanted to be popular, and popular kings don’t overtax their people. How else are we to explain that when he crowns Esther, he gives everyone a tax break across his vast empire of 127 provinces? “He proclaimed a remission of taxes for the provinces and distributed gifts as befits a king” [2:18]. Perhaps he understood that for those in his extensive empire to celebrate, they would need to feel it in their wallets. It was an ancient stimulus package, so to speak. Rashi on this verse explains the remission in this very way: “In her honor, he released them from the tax that was levied upon them.”
The problem here is that in the very verse, the king also made a lavish banquet in Esther’s honor, following his last banquet a chapter earlier that lasted 187 days. While the people may have rejoiced at the tax break, Ahasuerus’ accountant was likely scratching his head. Who was going to pay for all of this schmooze and booze?
The Jews of this book were clearly tax payers because when Haman made his request to get rid of them, he had to fill the kings coffers with the 10,000 talents of silver to make up for the revenue generated through Jewish taxation. The treasury would suffer their loss and had to be supplemented for Haman to go through with his plan.
When Haman was hanged with his evil brood and the Jews triumphed, Mordechai became vizier to the king, and the king reinstated taxes. “King Ahaseurus imposed tribute on the mainland and the islands.” Because taxes appear in the very last chapter of Esther, one scholar in the Talmud concludes that the king was “wicked from beginning to end.” Some have the custom to boo and hiss in shul when this verse is read, the same way that people make noise when Haman’s name is mentioned. Other commentaries connect Mordechai’s rise to the reinstatement of taxes. Mordechai rose to power precisely because he helped his own people while he stabilized the economy.
Happy Purim Everyone!
