Kautilya's Arthashastra 4.3.18

4.3.18

mitrāṇi vā vyapāśrayeta, karśanaṃ vamanaṃ vā kuryāt //

Or the policy of thinning the rich by exacting excessive revenue (karsanam), or causing them to vomit their accumulated wealth (vamanam) may be resorted to.

He may either do such works as are usually resorted to in calamities; he may show favour by distributing either his own collection of provisions or the hoarded income of the rich among the people; or seek for help from his friends among kings.