Dealing With Tax Problems: Easy As Pie: Unterschied zwischen den Versionen
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Aktuelle Version vom 27. September 2026, 21:42 Uhr
The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Company. v. C.I.R., cibai 227 F.2d 16, 19-20 (3rd Cir. 1960).) Various other taxes are typically called "indirect taxes," because they tax an event, rather than somebody or property by itself. (Steward Machine Co. v. Davis, 301 U.S. 548, 581-582 (1937).) What got a straightforward limitation on the power of the legislature based on the topic of the tax proved inexact and unclear when applied for income tax, that can easily be arguably viewed either as a direct or an indirect tax.
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