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Study the text below on direct taxes and find 3 arguments against direct taxes. Choose one argument from each paragraph.

| The best way to encourage people to work is to cut direct taxes. | | | In Britain, the rates of Income Tax have steadily fallen in recent years. | | | Recent governments have made real efforts to tax the public as little as possible. | | | | | Some goods such as alcohol, cigarettes and petrol are taxed more heavily than other goods. This is because they are not necessities, but choices made by the consumer. | | | Indirect taxes are fair and sensible because if you want to cut your petrol consumption or stop smoking and drinking then you pay less tax. | | | | | In the USA, the indirect tax is called Sales Tax, rather than VAT. The tax is added on at the supermarket till. This reminds the customer how much they are paying in tax. Customers are therefore forced into thinking about where the tax money goes. | | | We should introduce this system here because many people don't notice how much the Government takes from us in direct taxes. | | | Stephen Miller, social worker. | | |
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