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Page créée avec « The courts have generally held that direct taxes are restricted to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Denver. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the other taxes are [https://www.academia.edu/people/search?utf8=%E2%9C%93&q=typically typically] called "indirect taxes," because they tax an event, rather than a person or property per se. ([https://dict.leo.org/?search=Steward%20Mac... » |
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Dernière version du 7 septembre 2026 à 04:21
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