An income tax is defined by your textbook as

Name: An income tax is defined by your textbook as
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An income tax is defined as a direct tax because it is imposed on individuals or entities that earn income. Unlike indirect taxes, such as sales taxes, income taxes are levied directly on the source of the income. Furthermore, income taxes are typically collected through a withholding tax system where employers or other payers deduct a certain amount of tax from an individual's paycheck or payment.

An Income Tax Is Defined by Your Textbook as