taxation tariff levy charge deductible assess surtax taxpayer excise payment revenue capitation pension tribute fee expense liability pay regressive task tithe denmark wage bill expenditure economics corvée business libertarianism impose assessment imposition surcharge income welfare strain duty fees fairtax tobacco credit burden revenues fiscal bible amount euro government latin state capitalism politics fine incarceration road taxable military nobility overhead determine set extend gatherer collector accumulator progressive infliction withholding rates taxes macroeconomic police gabel paye agio spending sess savings overtax defrayment costs payments pilot citizenship subsidy education taxpayers money hypothecation payable federal cost fungibility subsidies raise budget proposing insurance paying cuts