Genesis 41:33–36
"Joseph continued speaking, after he had explained the events which God had revealed were coming on the land, to instruct Pharaoh in how he should prepare to meet the coming crisis. Instead of living every year on that year’s abundance, as the Egyptians had grown accustomed to doing, they would need to implement a sound program of savings—not of money but of grain.
Unfortunately, the people themselves could not be relied on to store up for the coming years of famine. Human nature being what it is, most people will spend all they earn, and more, for their immediate needs, both real and imagined. The few individuals who would indeed save for the future would be tempted to profiteer when opportunity came. Besides, the need was going to be so great that nothing less than a centrally administered plan could really be effective on a national basis.
On the other hand, a central bureaucracy could easily lead to despotism and cruelty, especially if all available food supplies were in the hands of a self-seeking dictator. The key to the success of such a plan, and the survival of the nation, would be the chief administrator. The right man would be a deliverer; the wrong man could become a tyrant.
Therefore, Joseph’s first recommendation was for Pharaoh to find the right man, a man who was possessed of both keen intellect and true wisdom, a man who could with confidence be placed over the whole land of Egypt to plan its future food production and distribution systems.
Then, this chief administrator should be provided with a corps of capable and trustworthy deputies to administer his plan. It would be necessary to levy a “double tithe” on the produce of Egypt during the years of plenty. It has been shown by historians that tithing was practiced in ancient Egypt and other nations, as a form of taxes or tribute to the king; but a 20 percent levy would be very unusual, and might well be resisted, especially if enacted by an unpopular sovereign. Thus, the chief administrator of this plan would have to be skilled in diplomacy and persuasion, as well as be of unquestioned integrity himself, in order to overcome the natural reluctance of the people to such a tax. Of course, resistance would be minimized in times of prosperity; so the plan could work if it was properly carried out.
The food which was gathered in this manner should, Joseph advised, then be preserved in large storehouses constructed for this purpose. The 80 percent that the people would have left would be more than adequate to meet all their needs, as well as the need for exports, during the seven plenteous years, and the rest would probably have been wasted anyhow. The food should be kept stored and guarded in depositories in key cities throughout the land, in order to have food available in the years of famine which would eventually come.
There is also a possibility that the grain was acquired by purchase, rather than by taxation. Scripture is not explicit on this point. In this case, the money must itself have come through taxes, so the effect would be the same. Because of the abundance, the price would have been low. However it was done, no one would have to suffer hardship, if it were handled judiciously and fairly. The key to it all would be to select the right administrator."
Morris, H. M. (1976). The Genesis record : A scientific and devotional commentary on the book of beginnings. Includes indexes. (583). Grand Rapids, MI: Baker Books.