While the Christmas season often brings to mind gifts and festive celebrations, it also commemorates the birth of Jesus, a figure who not only preached and performed miracles but also notably associated with one of the most despised groups of his time: tax collectors. Among his apostles was Matthew, a former tax collector, highlighting the controversial nature of Jesus's circle.

Tax collectors in the Roman era, known as publicani, were not government employees but independent contractors engaged in the practice of tax farming. This system allowed them to profit by collecting more than they paid the government for the tax collection rights, often resorting to unethical methods including inflated property assessments and excessive interest on unpaid taxes. The harsh tactics sometimes even involved violence, with the aid of Roman soldiers if necessary.

The publicani were particularly loathed in Jewish society, equated with robbers and murderers by the Talmud, which also permitted lying to them to evade taxes. They were barred from testifying in court and were excommunicated by religious leaders.

A notable New Testament figure, Zacchaeus, a chief tax collector, had a transformative encounter with Jesus that led him to pledge restitution for his actions, illustrating a theme of redemption.

Fast forward to today, the landscape of tax collection has dramatically evolved. The United States, for instance, does not employ tax farming. The Internal Revenue Service (IRS) oversees tax collection, with certain debts outsourced to private agencies that must adhere to stringent guidelines, including the Fair Debt and Collection Practices Act.

Modern tax collection integrates technology through the IRS's Automated Collections System, which handles most cases electronically. More sensitive situations are managed by Revenue Officers who deal with larger or recurrent tax debts. Unlike their ancient counterparts, today’s tax collectors do not profit from the taxes they gather, operating instead as civil servants.

State-level tax collection often mirrors federal practices but can be more aggressive. Taxpayers facing collection actions have rights to due process, including appealing IRS decisions or proposing alternative settlements.

Today, tax collectors are largely viewed as essential to the functioning of public services, a far cry from the scorned figures of ancient times. Public perception, as indicated by surveys, shows a moderate trust in the fairness of tax administration, with most interactions rated positively.

Jesus's engagement with tax collectors underlines a timeless message of dignity and redemption, suggesting that even the most marginalized can embody transformation and integrity. This shift from vilified individuals to respected civil servants encapsulates a profound evolution in societal attitudes towards those who collect taxes.