Halivakara is a kind of tax in the Gupta era. Halivakara was a plow tax, paid by every cultivator owning a plow.Some of its taxes include Bali, Bhoga, etc.
The Kushanas were also called as Guishuang as mentioned by various Chinese texts. Kushanas were also known as Tocharians and were one of the five tribes of Yueh-Chi or Yuezhi.