To distinguish between taxpayers who comply and those who need to be closely watched, the system employs an extensive data base.
A scheme to share the costs between insurers and taxpayers has been agreed to, but Parliament has yet to approve it.
These paywalls also stand between taxpayers and the research they've supported.
Many systems also permit advance agreement between taxpayers and one or more governments regarding mechanisms for setting related party prices.
"What is not clear at the moment is what the distribution of costs will be between shareholders and Canadian taxpayers."
The Government says loans, to be introduced from next autumn, will share the burden of student maintenance more fairly between taxpayers, parents and students.
"This threatens to break the vital link which should exist between taxpayers and their own government."
There was also distinction between taxpayers and non-taxpayers.
The restrictions are designed to prevent the trading of franking credits between different taxpayers.
Not to mention that moderate inflation is a mechanism to spread 'the pain' more evenly between banks and taxpayers.