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direct tax

   Also found in: Dictionary/thesaurus, Legal, Wikipedia, Hutchinson 0.03 sec.
Direct Tax
A tax that cannot be shifted onto others.

Notes:
Income and property taxes are good examples of direct taxes.

direct tax
A tax paid by the individual or organization on which it is levied. For example, the personal income tax is levied on individuals, who end up bearing the entire burden of the tax. A direct tax cannot be shifted from the entity on which it is levied. Compare indirect tax.
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? Mentioned in ? References in periodicals archive
 
Keith Miller, Chair of the Chapter's Indirect Tax Committee, and Will Morris, Chair of the European Tax Committee, respectively, followed Ms Bennett, summarizing the committees' activities in monitoring VAT and direct tax developments as well as updating attendees on currently pending advocacy projects.
OECD updates TEI's European Chapter by Tax Executive
Coliseum General Manager Pat Lynch said the NFL owners questioned Tuesday how a team owner could make money with a stadium built with no direct tax subsidy.
L.A.'S LUXURY SUITE DREAMS BUT WILL NFL FOOT COLISEUM BILL? by Daily News (Los Angeles, CA)
Under Proposition 13, passed in 1978, cities get direct tax revenue streams when retail projects are built in their area, while income from industrial and residential projects is indirect.
Region showing signs of running short of space for business expansions by Fine, Howard / Los Angeles Business Journal
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