X-Nico

unusual facts about direct tax



Braintree Instructions

The Braintree Instructions was a document sent on September 24, 1765 by the town meeting of Braintree, Massachusetts to the town's representative at the Massachusetts General Court, or legislature, which instructed the representative to oppose the Stamp Act, a tax regime which had recently been adopted by the British Parliament in London.

Ursula Kathleen Hicks

Her 1946 paper argued against economic usefulness of the distinction between direct taxes and indirect tax (as to who the nominal payer is) versus taxes on income and expenditures (outlays), a distinction now recognized in national accounting.


see also