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A direct tax is a burden carried by the person paying the obligation. It cannot be shifted to others, such as consumers.
A '''direct tax''' is a burden carried by the person paying the obligation. It cannot be shifted to others, such as [[consumer]]s.
Personal income taxes, social security taxes and death taxes are all direct taxes. Sales taxes are not, because a merchant can shift that tax to his customers.
[[Personal income taxe]]s, [[social security tax]]es and [[death tax]]es are all direct taxes. [[Sales taxe]]s are not, because a [[merchant]] can shift that tax to his customers.
==References==
<references/>
[[category:economics]]
[[category:economics]]