[araes]

Tax collector avoidance is actually a pretty excellent alternative proposal. From searching, it looks like a lot of the taxes were on stuff that was difficult to hide, like farm animals owned, and houses / farmland.

However, this site [1] shows several categories for taxation that might be hidden to falsify the taxation basis. Cash, Inventories, Household Goods, Luxury Clothing. Admittedly, it seems like there would be a greater percentage of items left behind in some of these locations, since there often tend to be something. Yet, for taxation avoidance purposes, maybe they're very motivated to recollect everything that was hidden.

[1] https://ehs.org.uk/taxation-and-wealth-inequality-in-the-ger...

[crazygringo]

Interesting, but probably you'd hide things like cash or clothing in a small box nearby, buried maybe. Not in a large communal tunnel.