Coleman, T. M. (1997). Binding obligations in Romans 13: 7: A semantic field and social context. Tyndale Bulletin, 48, 307-328.

Insufficient attention has been given to the meaning of the four distinctive terms used in Romans 13:7: ‘tribute’ (φόρος), ‘tax’ (τέλος), ‘reverence’ (φόβος), and ‘honour’ (τιμή). This article will discuss these terms in relation to the GraecoRoman semantic field of political obligation, dividing them into the categories of ‘tangible’ obligations (tribute and tax) and ‘intangible’ obligations (reverence and honour). We will also examine Romans 13:7 in light of the social context of the Neronean era, in which there was an increasing burden of taxation and the introduction of legal penalties for failure to show due reverence and honour to those in authority. [GS]