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During the Bar Kokhba revolt (132-135 CE), some women were subject to taxes, as can be ascertained from the fiscal parchment Mur 10, found in the caves of the wadi Murabba‘ât. This is not insignificant, since the relation between women and taxation was complex in Roman Judaea (6-135 CE). While women were taxpayers earlier than men in provincial taxation, they were on the contrary exempt from the payment of the temple taxes, which were considered as elements of identity for the Jewish people. The decision by the rebel leader to compel women to pay taxes was therefore all the more paradoxical, since by situating them as subjects (which was the meaning implied by taxation), Bar Kokhba was reducing structural inequality between men and women in an administrative context.