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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.

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Understanding Public Financial Management: How Is Your Money Spent?

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