direct taxation
B1CEFR level
45/100Rarity: uncommon
TechnicalRegister
Taxation levied directly on the income, profits or gains of the person or entity that ultimately bears the burden.
Corporation tax and income tax are the principal forms of direct taxation borne by the group.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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