《管子·权修》
赋税繁重则人民怨恨朝廷，民力枯竭则政令无法推行。
赋敛厚，则下怨上矣。民力竭，则令不行矣。
If taxes are heavy, then the people will resent the government, and if the people's resources are exhausted, then government decrees cannot be implemented.