Taxation - Mathematics and the Liberal Arts

Taxation - Mathematics and the Liberal Arts

To expand search, see Social Science and Business. Laterally related topics: Warfare, Kinship Systems, Anthropology, General, Bookkeeping, Insurance, Banking, and Money.

The Mathematics and the Liberal Arts pages are intended to be a resource for student research projects and for teachers interested in using the history of mathematics in their courses. Many pages focus on ethnomathematics and in the connections between mathematics and other disciplines. The notes in these pages are intended as much to evoke ideas as to indicate what the books and articles are about. They are not intended as reviews. However, some items have been reviewed in Mathematical Reviews, published by The American Mathematical Society. When the mathematical review (MR) number and reviewer are known to the author of these pages, they are given as part of the bibliographic citation. Subscribing institutions can access the more recent MR reviews online through MathSciNet.


Court, Nathan Altshiller. Mathematics in the History of Civilization. The Mathematics Teacher 41 (1948), 104--11.

How different concerns of society influenced mathematics. How the development of the concept of number is reflected in language. How the concept of how many led to arithmetic. How the concept of how much led to geometry. (Taxation and agriculture also contributed to both.) Efforts to keep time led to trigonometry. Navigation and associated astronomical problems led to logarithms [and more trigonometry]. Problems in artillery led to graphs. Both required an understanding of motion. Analytic geometry and calculus were invented in part to better understand motion. Statistics developed to understand problems in the social sciences. Also discusses the nature of mathematics: mathematics for its own sake and the axiomatic method. Reprinted in Swetz, Frank J., From Five Fingers to Infinity. Closely related topics: Why Study History Of Math, Mathematics in Language, Number Systems, Arithmetic, Geometry, Agriculture, Astronomy, The Reckoning of Time, Trigonometry, Artillery, Graphing, Navigation, Dynamics, Force, and Motion, Analytic Geometry, Calculus, Statistics, Social Science, and Proof.

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Dilke, O. A. W. Mathematics and measurement. Reading the Past, 2. University of California Press, Berkeley, CA; British Museum Publications, Ltd., London, 1987. 64 pp. ISBN: 0-520-06072-5. (Reviewer: Richard L. Francis.) SC: 01A05 (01A15 01A20), MR: 89f:01003.

This very interesting book discusses many aspects of mathematics in the Roman empire, Egypt, Babylonia, Greece, and sometimes other cultures. The book discusses systems of measurement of length, area, volume, and weight, mathematical or para-mathematical subjects such as surveying, cartography, interest rates, taxes, time keeping, games, and numerology. Also discusses number systems. Much of the discussion on number systems may be familiar, but here there is also a little that may be a little less familiar, such as the use of Etruscan letters in the early Roman numerals. In a work of this scope, the author of the book is not to be faulted that there may be some disagreement with occasional facts. The discussions on the mathematics of the Romans are particularly interesting; there are few other studies touching on Roman mathematical practices at all. Closely related topics: The Roman Empire, Ancient Egypt, Sumerians and Babylonians, Greece, The Measurement of Distance, The Measurement of Area and Volume, The Balance and the Measurement of Weight, Surveying, Cartography, Banking, The Reckoning of Time, Games, Numerology, and Number Systems.

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Seidenberg, A. The ritual origin of counting. Arch. Hist. Exact Sci. 2 (1962b), 1-40.

It is common to argue that counting and other elementary mathematics arose spontaneously throughout the world in response to a practical, or perhaps psychological, need. Abraham Seidenberg argues instead for a diffusion theory, that counting arose only once, and then spread throughout the world. In fact, many common associations with numbers suggest such a common origin. One such association that Seidenberg is the idea that odd numbers are male and even numbers are female; this is certainly well known from the Pythagoreans, but turns out to be nearly universal. Seidenberg proposes that counting in fact originally arose in a ritual context. Seidenberg draws from a wide variety of anthropological sources for rituals and myths that hint at what this common origin might have been. He finds that counting "was frequently the central feature of a rite, and that participants in ritual were numbered." He focuses more specifically on creation rituals. He suggests that in the enaction of creation myths, men and women may have come onto the scene alternately, easily explaining the odd/male even/female association. He finds that his ideas clarify "pure 2-counting, which is the oldest stratum of counting we can detect." In pure-2 counting, there are separate words for one and two and these are used to form all other number words. He illustrates this with number words from diverse languages such as the Gumulgal of Australia, the Bakairi of South America, and the Bushmen of South Africa. He sheds additional light on his hypothesis with discussions of the possible origin of counting taboos (and connections with ritual sacrifice), of ancient one-one-correspondence "tally" systems (e.g., counting people with stones), of taxation systems, of money, and of gematria. Seidenberg also gives us some fascinating examples of counting in world religions. These include the analogy The Lord : His people = the shepherd : his sheep, the analogy The shepherd : his sheep = the moon : the stars. These two lead one to expect the moon to count the stars; and Seidenberg in fact finds evidence of this in ancient Babylonia. He argues from the equation The Lord's people = the stars of the heaven to The Lord's people = the sand upon the seashore that one would expect to find a ritual counting of sand. In fact, he finds the notion of Counter of the Sands both in Buddhism and among the Ancient Greeks. The equation The Lord = The Counter seems to be confirmed in two of the ninety-nine beautiful names of Allah, namely The Counter and the Reckoner; and there is further confirmation in Chapter's XV and XIX of the Qu'ran. This is a fascinating article, connecting mathematics with a wide variety of disciplines. Closely related topics: Myth and Ritual, Storytelling Traditions, Anthropology, General, Counting, TallySystems, Number Words, The Pythagoreans, Gematria, Religion, The Islamic World, and Abraham Seidenberg.

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