Total average tax rate, τ ¯ = t y + t i

0.20

0.30

0.40

0.50

0.60

0.70

0.80

0.90

1.00

0.57

Direct tax rate, ty

0.42

0.46

0.50

0.54

0.59

0.63

0.68

0.72

0.76

0.57

Indirect tax rate, ti

−0.22

−0.16

−0.10

−0.04

0.01

0.07

0.12

0.18

0.24

0.00