Could a tiller direction be reversed?

[J_J]

This is a pinion gear and a crown/bull gear. If you mesh the two gears together on the front side, and turn the small gear in one direction, the large gear will turn in the opposite direction. Now, reverse the small gear and mesh it with the large gear on the backside, the gear will turn in the same direction as the input shaft.

I think where this gets confusing is when two shafts face each other like the PTO shaft and the input shaft to the gearbox. If you connect them together, the clockwise direction of the PTO, becomes counterclockwise to the gearbox., and then it changes direction again.