Skip main navigation

Hurry, only 9 days left to get one year of Unlimited learning for £249.99 £174.99. New subscribers only. T&Cs apply

Find out more

Should governments prefer direct or indirect taxation?

Should taxation be targeted at earnings and wealth, or spending? In this video, Professor Tony Allan asks where the burden of taxation should fall.

Should taxation be targeted at earnings and wealth, or spending? What are the advantages of direct taxes over indirect taxes, and do these apply in all economies?

Professor Tony Allan presents the arguments for where the burden of taxation should fall.

This article is from the free online

Understanding Public Financial Management: How Is Your Money Spent?

Created by
FutureLearn - Learning For Life

Reach your personal and professional goals

Unlock access to hundreds of expert online courses and degrees from top universities and educators to gain accredited qualifications and professional CV-building certificates.

Join over 18 million learners to launch, switch or build upon your career, all at your own pace, across a wide range of topic areas.

Start Learning now