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Direct tax (view source)

Revision as of 22:22, April 4, 2007

283 bytes added ,  22:22, April 4, 2007
New page: A direct tax is a burden carried by the person paying the obligation. It cannot be shifted to others, such as consumers. Personal income taxes, social security taxes and death taxes are ...
A direct tax is a burden carried by the person paying the obligation. It cannot be shifted to others, such as consumers.

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.
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