'The capacity of a state to collect taxes, especially such direct
taxes as income, property and corporate taxes, can reveal its degree
of authority and legitimacy vis-à-vis the richer groups of society.
If a state dramatically lowers the top rates on direct taxes while
relying heavily on consumption taxes to collect revenue, its overall
tax structure is likely to be both ineffective and inequitable.' Di John, J (2008) Centre for Development Policy and Research, School of Oriental and African Studies, Development Viewpoint 5, June, 2008.