Discuss the merits and demerits of direct and indirect taxation
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- Equity: A direct tax is an equitable tax.
- Certainty: ADVERTISEMENTS
- Elasticity: A direct tax has elasticity.
- Productivity: Direct taxes constitute an important source of government revenue.
- People's Consciousness: A direct tax increases the civic sense of the people.
- Lack of Popularity
- Evasion
- People's Indifference:
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