1. Advantages
   1. People can legitimately avoid indirect tax by cutting spending
   2. Cheap to administer
      1. collected free of charge
   3. conveniant
      1. "hidden"
   4. Not a disincentive to work
      1. Incentive
         1. Indirect taxes ↑
         2. More money needed
         3. Do more work
2. Disadvantages
   1. Regressive
      1. Don't take in ability to pay
   2. Lack certainty
      1. difficult to forcast
   3. Add to inflation
      1. Irish goods
         1. less competitive
   4. ↑ cost of living
      1. wage increases
      2. further inflation
   5. add to administration costs
3. Def
   1. Taxes on transactions
4. EG
   1. VAT
   2. Excise duties