transitive verb
Definition 1
Impose tax on (subjects, citizens, etc., commodity, land, etc.).
Source: Concise Oxford Dictionary
Context: Mr Falla sees only two choices for tackling fiscal deficit. "Either we tax our factors of production or we tax consumption."
Source: Financial Times 08/11/2005 (Richard Hemans, quoting Stuart Falla, chairman and majority shareholder of the Guernsey's largest construction group)