Bible Dictionary
Taxing
“Taxing” in older English usage could mean a census or enrollment for taxation, rather than the actual collection of money. Luke uses the term for Roman registrations associated with the birth of Jesus and another later enrollment.
Biblical Usage
Luke connects one registration with an edict of Augustus and the birth of Jesus, when Joseph and Mary went to Bethlehem. Acts mentions another registration in connection with the revolt of Judas of Galilee.
Scripture References