At the dawn of their existence on Earth, humans - driven by the need for food and other essential resources — began to collaborate, a process that initially manifested in the simplest yet most sustainable socio-political structures known to history: bands. The egalitarian and decentralised polity, along with subsistence- and barter-based economies, made each member's efforts within the band central to security and survival against threats from nature and invasions.

However, as societies marched toward political centralisation and complexities — such as pastoralism, horticulture, agriculture, industry and knowledge — so did the terms of socio-political and economic engagement between the rulers and the ruled.

The resultant managerial complexities and need for collective welfare required significant capital investment in the name of taxes collected from the subjects. Thus, taxes are ideally meant to benefit the very people from whom they are collected, with their amount reflecting the efficiency of service........

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