Among direct taxes, it is the taxes on employees that are hardest to evade, so that most taxes are paid by the middle and lower classes. As a result it would be both unfair and very difficult to increase taxes there.
而直接稅中，又以受雇者的所得稅最不容易逃，由於稅源多來自中下階層，因此，要加稅既不公平也很困難。