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direct tax

economics

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disposable income

In disposable income
…payments in the form of direct taxes, compulsory payments to social-insurance schemes, and the like and to include simple transfers from other persons, institutions, or the government such as social-security benefits, pensions, and alimony. In some cases the boundary between voluntary and obligatory payments is blurred so that the meaning…
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levying of taxes

In taxation: Direct and indirect taxes
…is usually said that a direct tax is one that cannot be shifted by the taxpayer to someone else, whereas an indirect tax can be.
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