X-Nico

unusual facts about indirect tax



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

Kosher tax

In 1741, Moldavian prince Grigore Ghica confirmed the obligation of each Jew to pay the crupca, an indirect tax on kosher meat similar to the Russian korobka.