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  Personally I much prefer indirect taxation to direct taxation.
  
  Firstly there is a lot less opportunity for people to avoid tax by working 'cash in hand'.
  
  Secondly it provides a disincentive for me to do things which are bad for me and the planet i.e.smoking, drinking and driving an unnecessarily large car, and encourages saving rather than spending (which we, as a country, don't seem very good at).

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