11.   Given the progressive nature of taxation, the proportion of earnings paid in direct taxation varies.

12.   He said Mr Major should not be afraid to raise direct taxation if that was needed.

13.   Mr Clarke allayed some Tory fears of a rise in direct taxation, indicating he preferred to raise taxes on spending -- such as widening VAT.

14.   Johnson also opposes direct taxation, such as income, Social Security and personal property taxes.

15.   The direct taxation base of governments all over the world is threatened by trade over the Net, for it is not just gambling that can move offshore.

16.   He also called for a cut in direct taxation, which is far higher in Japan than in most developing countries.

17.   Any increases in direct taxation are expected to be linked to extra spending on health care to try to sweeten the pill.

18.   Brown has admitted that the decision to raise direct taxation, ending some two decades of tax-cutting doctrine, is a political gamble.

19.   But it insisted it had no knowledge of plans to extend this process into the field of direct taxation.

20.   The powers covered by the agreement include education, health, direct taxation and collecting value added tax.