0 money that people must pay to the government themselves, such as income tax, rather than money that is paid as tax for goods and services
1 a tax on income, rather than on goods or services that are bought:
The government has lowered direct tax rates for individuals and companies.
All must agree that the direct tax was lawfully and constitutionally laid and that it was rightfully and correctly collected.
It amounts, in effect, to a direct tax on travel, and falls heavily on the hundreds of young men of limited means, who annually visit Europe for the purpose of completing their education.
The money raised by this direct tax was collected and expended twenty-seven years ago.
There is a direct tax upon property of ½ per cent. upon its valuation, and specific taxes of a dollar on every horse above two years old, and a dollar and a half on each dog.
As the model highlights the role of fiscal policies to explain hysteresis, we also study the behavior of the direct tax rates.
Supplements to income tax became the principal source of local taxation, whereas taxation on property was the most important direct tax at a local level.
European experience seems to fit with the case where direct tax rates are used to balance the government budget constraint and different equilibria exist.
