Practices such as tithing, or an offering of first fruits, existed from ancient times, and can be regarded as a precursor of the income tax, but they lacked precision and certainly were not based on a concept of net increase.
Prakse kao što su desetina, ili prinos prvog roda, postojale su od antičkih vremena, i mogu se smatrati prekurzorom poreza na dohodak, ali im je nedostajala preciznost i svakako da nisu bile bazirane na konceptu neto povećanja.