The Arab historian Ibn Khaldun, in the fourteenth century, described the dependence of society on tax rates as follows:
At the beginning of a dynasty, when the rulers' demands are modest, taxes are low, and crafts and trade develop freely. As crafts and trade develop, a taste for luxury awakens in the rulers. As the rulers grow accustomed to luxury, they raise taxes. When taxes rise, crafts and trade begin to decline. But since the rulers' need for luxury does not diminish, they go on raising taxes. The matter ends with a new dynasty coming down from the mountains. Its demands are modest...