Which of the following would be categorized as a direct tax?

A direct tax is one that is levied directly on an individual or organization's income, wealth, or profits, meaning the tax burden cannot be shifted to another party. Income tax fits this definition as it is charged on the earnings of individuals and businesses and is based on their ability to pay. The payment of income tax directly affects the taxpayer's financial situation, and it is their responsibility to report income and pay the appropriate amount of tax based on that income.

In contrast, value-added tax, excise duty, and sales tax are considered indirect taxes. These taxes are applied to goods and services and are typically added to the price of the product, meaning they can be transferred to the consumer at the point of sale. In this way, the burden of these taxes can be passed from the producer or seller to the buyer, distinguishing them from direct taxes like income tax.