Taxes in various forms have been with us since ancient times, along with hatred for tax collectors. Ancient Sumerians had a saying, “You can have a lord, you can have a king, but the man to fear is the tax collector!”

Just as old as the advent of taxes and the hatred of tax collectors, is resistance to unfair taxes. About the most colourful incident of tax protest, is the legend of Lady Godiva riding naked through the town of Coventry in the 11th century. We all remember this but few know why she did it. She was protesting her husband's harsh taxes on the people.

Modern day tax systems, no longer the product of lords, kings and dictatorial rulers but largely of representative governments, tend to eschew harsh tax measures in normal circumstances. Today, it seems clear that no economy in the globalised market place can be said to be in a state of normalcy. Faced with ever widening deficits, tough spending cuts and high unemployment, generating tax revenue is utterly challenging to say the least.