Given that policy suggestions in the domain of taxation are made to be initially revenue-neutral, the recommendations listed in Table 2.5 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 job-search incentives and effectiveness may have significant implications, and these are covered in Table 2.5.