given that policy suggestions in the domain of taxation are made to be initially revenueneutral the recommendations listed in table are those affecting public outlays that said while being neutral in the short term the most common recommendation in the area of taxation shifting the composition away from direct labour and capital and towards indirect consumption property and environment sources may improve budget positions in the long run insofar as it raises both overall efficiency and employment in contrast recommendations to encourage labour force participation and improve jobsearch incentives and effectiveness may have significant implications and these are covered in table