The Twentieth Century revealed that countries with similar economic development like South Africa and Brazil have significant differences in taxing personal income ranging from 4% in Brazil to almost 16% (% GDP) in South Africa by the end of the century. In his predominant cross-country comparison Evan S. Liebermann argued that the National Political Community was ultimately responsible for the differences in the development of income policies. Within the three volumes of Podcast’s I will elaborate and discuss the National Political Communities and Income Taxation in both countries in the twenty first century and provide meaningful insights from Tax specialist.