Direct Tax

Legal Definition and Related Resources of Direct tax

Meaning of Direct tax

See “Tax.”

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This definition of Direct Tax Is based on the The Cyclopedic Law Dictionary . This entry needs to be proofread.

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Direct tax in the Dictionary of Law consisting of Judicial Definitions and Explanations of Words, Phrases and Maxims

Attempts to define “direct tax,” as used in the (American) Constitution, have been unsatisfactory. Taxes are usually “direct” and “indirect.” Under the former are included taxes on real property; under the latter, taxes on consumption. 1 Story, Const. § 950; 1 Kent, 254-58. See “indirect tax.”

Note: This legal definition of Direct tax in the Dictionary of Law (English and American Jurisprudence) is from 1893.

United States Tax Concept of Direct Tax

A tax that is paid directly. A direct tax cannot be shifted to others. Indirect taxes, such as tariffs and business taxes, can be shifted to others. A good example of a direct tax is the Federal income tax.

Hierarchical Display of Direct tax

Finance > Taxation > Tax
Finance > Taxation > Tax on capital
Finance > Taxation > Tax on income
Finance > Taxation > Tax on consumption > Excise duty

Meaning of Direct tax

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Translation of Direct tax

Thesaurus of Direct tax

Finance > Taxation > Tax > Direct tax
Finance > Taxation > Tax on capital > Direct tax
Finance > Taxation > Tax on income > Direct tax
Finance > Taxation > Tax on consumption > Excise duty > Direct tax

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