a tax whose burden cannot be shifted onto someone else
A tax that cannot be shifted to others, such as the federal income tax.
A tax that is levied on the wealth or income of individuals. Income, wealth, and inheritance taxes and social security charges are examples of direct taxes. See also: Equity, Indirect Tax, Tax
tax on income or profits.
Tax that is paid directly such as income or property tax, as opposed to indirect taxes. Indirect taxes include tariffs and business taxes. See also "Indirect Tax."
A tax that you pay directly, as opposed to indirect taxes, such as tariffs and business taxes. The income tax is a direct tax, as are property taxes. See also "Indirect Tax."
A tax whose burden falls directly on the person or thing taxed and cannot be shifted to another person or thing. A poll tax is an example of a direct tax.
The term direct tax has more than one meaning: a colloquial meaning and, in the United States, a constitutional law meaning. Certain taxes may be direct taxes in the colloquial sense but indirect taxes in the constitutional sense.