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 [[estate tax]]es are all direct [[tax]]estaxes. [[Sales tax]]es are not, because a [[merchant]] can shift that tax to his customers.
==References==
<references/>
[[categoryCategory:economicsTaxation]]