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.
Prácticas como o décimo ou a primicia existiron dende tempos antigos e poden ser consideradas como precursoras do imposto sobre a renda, pero carecían de precisión e, dende logo, non estaban baseadas nun concepto de aumento neto.