An income tax is defined in your textbook as

Question

Quizplus · Accepted Answer

An income tax is classified as a direct tax because the person who earns the income is responsible for paying the tax to the government. This is different from indirect taxes, which are taxes levied on goods and services, and are paid by consumers when they purchase those goods and services (e.g. sales tax, excise tax). Withholding tax is a method of collecting income tax, but it is not what defines income tax as a direct tax.

An Income Tax Is Defined in Your Textbook as