Roman sources include Appian, Plutarch, and Suetonius, who all relied to some extent on Caesar's contemporary Gaius Asinius Pollio and his lost Historiae, which according to Carotta might constitute the "Latin Ur-Gospel".

Within Carotta's theory the gospels are hypertexts after a diegetic transposition[7] of Latin and Greek Roman sources (hypotexts) on Caesar's life from the beginning of the civil war, the crossing of the Rubicon, his assassination, funeral, and deification, conforming to Jesus's mission from the Jordan to his arrest, crucifixion, and resurrection.

Textually transformed from Rome to Jerusalem in Caesar's eastern veteran colonies, the Gospel narrative with its altered geography, dramatic structure, its characters and newly adopted cultural environment, would therefore have been written neither as a mimetic approximation of Caesarian attributes nor as a mythological amalgam, but as a directly dependent, albeit mutated rewriting (réécriture) of actual history.

According to Carotta, the ultimate early Christian metamorphosis of the eastern Caesar religion, which was to reinterpret the foundational cult of the Julian imperial dynasty with regard to the contested Palestine, was provoked by the new Flavian theopolitical ideology, which also induced the rewriting of the vita of Vespasian's court historian Flavius Josephus into the hagiography of Saint Paul in the second part of Acts.

[13] Latinist Maria Wyke called Carotta's views "eccentric" and described the connections between Caesar and Jesus listed by him as "sweeping and often superficial parallels, however detailed and justified at book length".

[14] Spanish philologist Antonio Piñero called Carotta's reading of the gospels as a diegetic transposition an "ingenious exercise" but also noted several methodological shortcomings which made the theory "completely implausible".

[16] In 2009 Carotta wrote an article in which he supported the arguments for the authenticity of the so-called Orpheos Bakkikos, a supposedly syncretistic early Christian amulet showing the Crucifixion of Christ.

In a 2011 article Carotta argued for a restitution of the Liberalia (17 March) as the correct date of Caesar's funeral ceremony, and for a dismissal of the chronology developed by 19th century German scholars.