Luke 2:1 - Dummelow's Commentary on the Bible

Bible Comments

Augustus] The first Roman emperor. His actual reign dated from the battle of Actium 31 b.c. to his death in 14 a.d. Taxed] RV 'enrolled.' This enrolment was perhaps simply a census or numbering of the inhabitants. The second enrolment under Quirinius in 7 a.d. was for purposes of taxation, and excited a rebellion (Acts 5:37).

Luke 2:1

1 And it came to pass in those days, that there went out a decree from Caesar Augustus, that all the world should be taxed.a