The harmfulness of fixed tax system and insufficient tax source, in addition to Government practice of drinking poison to quench thirst finally led to severe taxes in Ancient Rome.

The word ‘diao had four meanings or usages relation to fiscal and economic policy in Han Dynasties: firstly, it meant ‘allocate and transfer ; secondly, it meant ‘purchase by government ; thirdly, it was used as general term of taxes and levies; and finally, it meant ‘exorbitant taxes and levies .