A fee levied directly on personal income is what kind of tax?

Name: A fee levied directly on personal income is what kind of tax?
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A fee levied directly on personal income is a direct tax, as it is collected directly from the individual who earns the income. Regressive tax refers to a tax rate that decreases as the amount subject to taxation increases. Indirect tax is a tax that is imposed on goods and services. Reform tax is not a commonly used term in taxation.

A Fee Levied Directly on Personal Income Is What Kind