noted that banqueters on iconographic records of ancient Mediterranean societies almost always appear to be lying down on their left sides. One possible explanation could lie in the anatomy of the stomach and in the digestive mechanism. When lying on the left, the food has room to expand because the curvature of the stomach is enhanced in that position. Contemporary examples Contemporary banquets serve many new purposes in addition to their traditional purposes. These can include anything from during workplace training sessions and formal business dinners to birthday parties and social gatherings. It is common for a banquet to be organized at the end of academic conferences. Government intervention The State Council of the People's Republic of China levied a tax on banquets on September 2nd 1988, at a tax rate calculated per occasion between 15% to 20% of the banquet's value. Banquets held over time See also Assembly hall Beefsteak (banquet) List of dining events Party References Strong, Roy, Feast: A History of Grand Eating, 2002, Jonathan Cape, Further reading Eating parties Balls (dance party)