direct tax

A tax that is imposed on property, as distinguished from a tax on a right or privilege.

• A direct tax is presumed to be borne by the person upon whom it is assessed, and not “passed on” to some other person. Ad valorem and property taxes are direct taxes. [Cases: Internal Revenue 3059–3064; Taxation 1. C.J.S. Internal Revenue § 4; Taxation §§ 1–3, 5–6.]

---

词条贡献者

法律翻译Roger，在一家顶尖欧洲律师事务所的北京办公室担任全职法律翻译，专注翻译各类与北欧业务有关的法律文件。