单词 | direct rate |
释义 | > as lemmasdirect rate e. direct tax: one levied immediately upon the persons who are to bear the burden, as opposed to indirect taxes levied upon commodities, of which the price is thereby increased, so that the persons on whom the incidence ultimately falls pay indirectly a proportion of taxation included in the price of the article. So direct rate, direct rating, direct taxation, etc.The chief direct taxes in Great Britain are the Income and Property Taxes; local and municipal rates are also examples of direct taxation. ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > tax > types of tax > [noun] > direct direct tax1776 direct taxation1776 1776 A. Smith Inq. Wealth of Nations II. v. ii. 454 There are..two different circumstances which render the interest of money a much less proper subject of direct taxation than the rent of land. View more context for this quotation 1801 A. Hamilton Addr. to Electors N.Y. 21 There is perhaps no item in the catalogue of our taxes, which has been more unpopular than that which is called the direct tax. 1802 M. Cutler Let. 4 Jan. in W. P. Cutler & J. P. Cutler Life, Jrnls. & Corr. M. Cutler (1888) II. 65 There are two objects in view—one is to attack the funded debt, and the other, a direct tax upon the people. 1828 N. Webster Amer. Dict. Eng. Lang. (at cited word) Direct tax is a tax assessed on real estate, as houses and lands. 1845 J. R. McCulloch Treat. Taxation Introd. 1 A tax..is said to be direct when it is immediately taken from property or labour; and indirect when it is taken from them by making their owners pay for liberty to use certain articles, or to exercise certain privileges. 1845 B. Disraeli Sybil II. iv. xiv. 308 The ruinous mystification that metamorphosed direct taxation by the Crown into indirect taxation by the Commons. 1849 T. B. Macaulay Hist. Eng. I. 287 The discontent excited by direct imposts is..almost always out of proportion to the quantity of money which they bring into the Exchequer. 1894 Daily News 13 Feb. 5/5 Having fabricated a direct-rating test for parish councillors, the House did the same for guardians of the poor. < as lemmas |
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