Changes

A '''Direct tax''' is a burden carried by the person paying the obligation.  It cannot be shifted to others, such as [[consumer]]s.

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 tax]]es, [[social security tax]]es and [[death tax]]es are all direct [[tax]]es.  [[Sales tax]]es are not, because a [[merchant]] can shift that tax to his customers.

[[Personal income tax]]es, [[social security tax]]es and [[estate tax]]es are all direct [[tax]]es.  [[Sales tax]]es are not, because a [[merchant]] can shift that tax to his customers.

==References==

==References==