I did enjoy Rick's post on this subject more than the rest.
But, Rick, the purpose of architecture isn't really to control how the play goes. It's to give you enough food for thought that you have to make a plan for each shot, instead of just planning to hit it close to the hole.
Proponents of both the indirect tax and direct tax approach will take this statement as an endorsement of their side of the story. And, they are both right!