The share of direct taxes in India’s tax kitty peaked in 2009-10 at 60% and thereafter, it has consistently fallen. Which of the following is the most appropriate reason for the same? 

[A] There was a substantial reduction in direct tax rates in the country
[B] The consumption pattern and economic growth were affected by economic recession
[C] The share of indirect taxes increased substantially
[D] None of the above is an appropriate reason

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