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 .

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.