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Which of the following is not an indirect tax?

  • A.Sales tax
  • B.Entertainment tax
  • C.Customs duties
  • D.Land revenue

Answer: D

Land revenue is not an indirect tax.

It is a direct tax: the burden falls on the landholder assessed and cannot be shifted. Sales tax, entertainment tax and customs duty are all passed on to the buyer in the price, which is what makes a tax indirect.

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