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 of direct tax
An Americanism dating back to 1785–90
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2019
British Dictionary definitions for direct tax
a tax paid by the person or organization on which it is leviedCompare indirect tax
Derived Formsdirect taxation, noun
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012