direct tax

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Related to Direct taxation: Indirect taxation

direct tax

a tax paid by the person or organization on which it is levied
References in periodicals archive ?
Regarding tax variables, direct taxation is negatively and significantly related to profits.
The time has arrived when we must resort to direct taxation.
Heavy, direct taxation we certainly have, but the income tax and other federal taxes, obnoxious though they are, pale beside the Fed's ability to raise money for the federal government simply by printing it (or, which amounts to the same thing, making a computer entry).
Cuts in direct taxation benefit the rich more than the poor, while lower tax receipts leads to cuts in public services, higher unemployment and greater poverty.
Beyond the direct taxation and shifting of responsibility to the individual comes a more significant result for me: no choice.
Said imposed direct taxation on big landowners, thus removing a burden which has rested hard on the peasants.
Time and again direct taxation has failed to cause effective behavioural change, and now anyone who cares enough to offset their emissions is effectively being penalised many times for their attempts to offset their carbon debt.
In an Italian case, judges declared illegal a national law that insisted reverse mergers, (where subsidiaries takeover a parent), should attract a proportional registration duty of 1% of the transaction value, regardless of their direct taxation.
Mr Leigh said: 'I believe it is absolutely essential, if we are to galvanise our own support, to have a clear, costed pledge to reduce direct taxation months not weeks before a General Election, based on a clear pledge to cut a specific amount from public expenditure in our first year of office.
To the extent that this has been "achieved," it has been done by giving the appearance of reducing direct taxation, especially income tax, and raising indirect taxation.
If Congress went ahead with direct taxation in those circumstances, when there's significant geographical variation, the statute would look very different from what we're used to.
I read that Brussels is already suggesting direct taxation on the citizens of this evil collaboration.