1.   For example, the Long-term programme of Economic Stabilization recommended that there should be a shift away from indirect taxation towards direct taxation.

2.   National insurance contributions by individuals are also a form of direct personal taxation.

3.   Some income will be taken in direct taxation, such as income tax and so will not be available for other uses.

4.   Strictly speaking we should add the various National Insurance contributions to the total for direct taxation.

5.   That is the policy which we have pursued consistently, with the result that direct taxation has come down substantially.

6.   These negative effects of direct taxation can not any longer be ignored.

7.   Possibly, as Dr Beckett has suggested, nothing radical had been intended, but nevertheless high-yield, permanent direct taxation had come into being.

8.   The main feature of this system was the relatively small and, on trend, declining proportion of public revenue which came from direct taxation.

9.   Taxation of income, personal expenditure and wealth are usually viewed as direct taxation, whereas taxes on the sale of goods and services are seen as indirect taxation.