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• A tax that cannot be shifted to others, such as the federal income tax.

  Internal Revenue Service - Cite This Source - This Definition
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  Cite Definition for direct tax

  American Psychological Association (APA)

  direct tax. (n.d.). Understanding Taxes Student Glossary. Retrieved March 21, 2023, from website: http://www.expertglossary.com/definition/direct-tax.

  Chicago Manual of Style (CMS)

  direct tax. apps.irs.gov. Understanding Taxes Student Glossary. Internal Revenue Service. http://www.expertglossary.com/definition/direct-tax (accessed: March 21, 2023).

  Modern Language Association (MLA)

  "direct tax." Understanding Taxes Student Glossary. Internal Revenue Service. 21 March. 2023 http://www.expertglossary.com/definition/direct-tax.

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