An indirect tax is exemplified by

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A sales tax is an example of an indirect tax because it is imposed on the seller of a good or service rather than directly on the consumer. The seller typically passes on the cost of the tax to the buyer by increasing the price of the item. An income tax is a direct tax because it is levied on the income of the individual, and a subsidy is not a tax at all, but rather a payment made by the government to support a particular industry or activity.

An Indirect Tax Is Exemplified by