direct tax

noun Government.
a tax exacted directly from the persons who will bear the burden of it (without reimbursement to them at the expense of others), as a poll tax, a general property tax, or an income tax.

Origin:
1785–90, Americanism

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Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
direct tax
 
n
Compare indirect tax a tax paid by the person or organization on which it is levied
 
direct taxation
 
n

Collins English Dictionary - Complete & Unabridged 10th Edition
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Example sentences
But the payroll tax is a direct tax on work and workers-on jobs per se.
Hence, a direct tax on consumption can be levied by taxing income but exempting saving.
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