There are a number of historians who see the rule of the Umayyads as setting up the "dhimmah" to increase taxes from the "dhimmis" to benefit the Arab Muslim community financially and by discouraging conversion. Islam, during the Umayyad Caliphate, was initially associated with the ethnic identity of the Arab and required formal association with an Arab tribe and the adoption of the client status of "mawali". Governors lodged complaints with the caliph when he enacted laws that made conversion easier, depriving the provinces of revenues. Notable Zoroastrian converts to Islam included Abd-Allāh Ibn al-Muqaffaʿ, Fadl ibn Sahl and Naubakht Ahvazi.