In the good years, bumper bank profits inflated both corporation-tax receipts and the income-tax take from bonuses.

ECONOMIST: Governments will need to find new ways of raising tax

Our list of the highest-paid athletes looks at earnings derived from salaries, bonuses, prize money, endorsements and licensing income between June 2008 and June 2009 and does not deduct for taxes or agents' fees.

FORBES: Sports Valuations

He will also boost taxes on financial income, scrap exemptions from the annual wealth tax, end stock options and cap bonuses.

ECONOMIST: An already highly taxed country may be burdened even more

Even if your job is secure, your income may not be stable if a significant percentage of it comes from commissions, bonuses, or profits from a company you own.

FORBES: How to Prioritize Your Savings

In the late 1990s, coincident with the Internet bubble, federal revenues from the progressive income tax, spurred by the enormous realization of capital gains and Wall Street bonuses, grew much faster than GDP, rising briefly above the long-run 18% average to more than 20% before the bubble burst and the stock market crashed in 2001.

FORBES: Do We Face A Government Default, Or De-End?

While Goosen and the IRS both agreed that personal services income, tournament bonuses and ranking bonuses should be considered US sourced, they disagreed as to what portion of the royalty income from endorsement fees should be considered US sourced.

FORBES: Tax Court to Athletes: Image Isn't Everything But It's At Least 50%

Filing non-resident U.S. tax returns, Goosen allocated 50% of his endorsement fees and bonuses from Acushnet, TaylorMade and Izod to personal services, classifying the other 50% as royalty income.

FORBES: IRS Sand Trap For Pro Golfers