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Aiming at a definite presentation of the really conclusive scopes the author enlarges and revises here his earlier radical new examinations of the controversial issues of Late Roman military organization and agrarian taxation: the two fields of West Roman decay. He enriches the topics by expanding the scope through his sourcemicroanalytic method that results in additional new insights in both themes. Their spectrum is extended also by involvement of modern experiences. The work not only contributes to looking at the epochal process of historical change to the Middle Ages far more adequately, but also opens new perspectives to assessing the present age.