Fewer workers will have to support more retirees for longer in the future out of direct taxation.
The land tax, established on a definite basis in 1692, was the great 18th century form of direct taxation.
These negative effects of direct taxation cannot any longer be ignored.
The courts have held that "an income tax is the most typical form of direct taxation".
National insurance contributions by individuals are also a form of direct personal taxation.
The second point we focused on was the relation between direct and indirect taxation.
Efforts need to be concentrated on the development of direct taxation.
If we want to increase progressiveness, let us change direct taxation.
If we did not charge for these services the costs would have to be met from direct taxation.
Hamilton claims that direct taxation is not a reality for the new government.