1. Advantages
   1. Progressive tax
      1. equity
   2. Convenient
      1. PAYE
   3. Economical
      1. No fee paid to employer
   4. Certainty of Liability
   5. Easy to forcast
2. Disadvantages
   1. High rates discourage work
   2. Black economy workers evade
   3. small base means burden is great on those paying
3. Def
   1. Taxes on all forms of income
4. EG
   1. PAYE
   2. Income tax
   3. Corperation tax