The first known system of taxation was in Ancient Egypt in the first dynasty of the Old Kingdom. The earliest and most widespread form of taxation was the corvee and tithe. The corvee was forced labour provided to the state by peasants too poor to pay other forms of taxation. Records from the time document that the pharaoh would conduct a biennial tour of the kingdom, collecting tithes from the people.
In monetary economies prior to fiat banking, a critical form of taxation was seigniorage, the tax on the creation of money.
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