'tax-resistant' is a modern compound formed from 'tax' and 'resistant'. 'tax' originates from Latin, specifically the word 'taxare', where 'taxare' meant 'to estimate or assess'. 'resistant' originates from Latin, specifically the word 'resistere', where 'resistere' meant 'to stand back or oppose'.

'tax' entered English via Old French 'taxer' and Middle English 'taxen', eventually becoming the modern English 'tax'. 'resistere' passed into Old French as 'resister' and then into Middle English as 'resistant'; the compound 'tax-resistant' arose in modern English as a descriptive adjective combining the two elements.

Individually, 'tax' originally referred to an assessed charge and 'resistant' to opposing or withstanding; together in modern usage the compound shifted to a specialized financial sense meaning 'structured to minimize the effect of taxation'.