[Extract]Tax avoidance has been a problem for governments since taxes were introduced. Thirteenth century English property taxes were avoided by taxpayers moving their assets outside the sheriff’s jurisdiction. Even more conniving were the citizens of 17th century England who avoided the Window Tax by covering their windows before the tax collector’s visit.
"Part IVA - A Toothless Tiger?,"
Revenue Law Journal: Vol. 11
, Article 5.
Available at: http://epublications.bond.edu.au/rlj/vol11/iss1/5