According to dharmashastra which aspect has to be taken into account before levying taxes
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Dharmaśāstra (Sanskrit: धर्मशास्त्र) is a genre of Sanskrit theological texts, and refers to the treatises (śāstras) of Hinduism on dharma. There are many Dharmashastras, variously estimated to be 18 to about 100, with different and conflicting points of view.[1][note 1] Each of these texts exist in many different versions, and each is rooted in Dharmasutra texts dated to 1st millennium BCE that emerged from Kalpa (Vedanga) studies in the Vedic era.
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