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-deduction is from 1942; tax-shelter is attested from 1961.
payer n.
late 14c., "person who pays," originally wages, later taxes (early 15c.), from Old French paiere (13c.), agent noun from paier (see pay (v.)).