c.1300, "impose a tax on," from Old French taxer "impose a tax" (13c.), from Latin taxare "evaluate, estimate, assess, handle," also "censure, charge," probably a frequentative form of tangere "to touch" (see tangent). Sense of "burden, put a strain on" first recorded 1670s; that of "censure, reprove" is from 1560s. Its use in Luke ii for Greek apographein "to enter on a list, enroll" is due to Tyndale. Related: Taxed; taxing.
early 14c., "obligatory contribution levied by a sovereign or government," from Anglo-French tax, Old French taxe, and directly from Medieval Latin taxa, from Latin taxare (see tax (v.)). Related: taxes. Tax shelter is attested from 1961.
imposition of compulsory levies on individuals or entities by governments. Taxes are levied in almost every country of the world, primarily to raise revenue for government expenditures, although they serve other purposes as well.