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.
Viharas were for the purpose of living, Chaityas were assemblies for the purpose of discussions. Further, Chaityas were with Stupas, Viharas did not have stupas.