This essay plans to research the fall of the Roman Empire and especially look at the land-tax angle, my hypothesis is that the land-tax had a bigger effect of the Roman Empire fall than previously thought. This essay also investigates why the Western Roman Empire declined. To accomplish this a lot of research will be made about the decline and analysis of the content.  The main source of information about the land-tax will come from The Theodosian Code which is a book from the 5th-century about taxes in the Roman Empire. To reach this goal I will interpret the sources to clarify what actually happened. I use this information to either to confirm or discard other scientists’ theories. The result is that land-tax had a bigger influence on the Roman Empires fall the previously believed.