Tax Rates Reflect Life

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2025年2月22日 (土) 10:42時点におけるTwilaONeill4 (トーク | 投稿記録)による版 (ページの作成:「[https://journal.ibrahimy.ac.id/cuan/?ck=SENSA69 ibrahimy.ac.id]<br><br>The courts have generally held that direct taxes are restricted to taxes on people (variously call…」)
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The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Co. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) Various other taxes are typically called "indirect taxes," as these tax an event, rather than an individual or property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What turned out to be a straightforward limitation on the power of the legislature based on the subject of the tax proved inexact and unclear when applied with regard to an income tax, that will be arguably viewed either as a direct or an indirect tax.

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