From JSTOR Daily: HOW PEOPLE PAID THEIR TAXES IN BIBLICAL TIMES (LIVIA GERSHON).
This one flags a 1998 article from The Accounting Historians Journal. It's just a very literal and unsophisticated survey of traditions in the Hebrew Bible about taxation. One comment:
But Jose and Moore note that accounting must have remained a problem for the ancient Israelites, who spelled out large numbers in Hebrew rather than using numerals. As they note: “It is unfathomable how the administration of any tax system would have been possible under such conditions.”We know from Iron Age II epigraphic discoveries that Hebrew-writing scribes used the Egyptian hieratic system to write numbers. This has been known since at least the 1960s.
From The Forward: The Secret Jewish History of Tax Day (Seth Rogovoy). This one includes some references from the Talmud and other rabbinic sources, but it could give fuller references.
