Property tax and income tax are examples of what type of tax?

Property tax and income tax are classified as direct taxes because they are levied directly on the income or property of an individual or entity. A direct tax is one that the taxpayer pays directly to the government, and the liability cannot be passed on to someone else.

In the case of property tax, the tax is assessed based on the value of real estate owned, and the property owner is responsible for making the payments. Similarly, income tax is imposed directly on the income earned by individuals or businesses. The taxpayer must handle the payment themselves, making these taxes direct in nature.

Direct taxes generally have a clear connection to the taxpayer and the government, contrasting with indirect taxes, which are typically included in the price of goods and services and can be passed on to consumers (such as sales tax). Understanding this distinction helps clarify the nature of different tax types and their implications for tax policy and administration.