§ I now turn to the other changes I propose in personal taxation. In preparing these, I have been very conscious that the proposals I have already announced in the field of indirect taxation will bear on people at all income levels, though consumers of less essential items will make a larger contribution. With indirect taxation, however, there is necessarily only limited scope for putting the burden on those best able to bear it. But when we 322 come to direct taxation, there is much less difficulty, and I have been concerned to ensure that my changes will, on the one hand, give some relief to the poorest, and, on the other hand, will place the heaviest burdens on the broadest backs.