Consumption taxes are more efficient than income taxes when it comes to raising revenue for the government. A study found that using only consumption tax instead of both consumption and income taxes can lead to higher efficiency and lower tax rates, while still meeting revenue targets. This means that taxing only on what people spend, rather than what they earn, can be better for the economy and for households in terms of their work and leisure choices. The research also showed that in the UK, consumption taxes are less burdensome than income taxes or a combination of both.