The interest of money seems at first sight a subject equally capable of being taxed directly as the rent of land.
Such transactions, therefore, may be taxed directly.
In addition, shugo lords were taxed directly (shugo shussen) according to how many provinces they administered.
Stockholders are taxed directly, as if the business were a partnership, to take advantage of lower individual tax rates.
Interest and dividends would not be taxed directly, but would be affected by a business tax, also at 19 percent.
Greenhouse gases should be taxed directly, according to a formula which calculates the negative costs to the global environment of burning more non-renewable fossil fuels.
Isn't the time now to ensure that in the future the banks themselves are directly taxed to direct resources to help those in the greatest need.
Since, in the end, all taxes are paid by people, there is an argument that they should be taxed directly and transparently rather than through company price hikes.
At first sight, therefore, the interest of money seems to be a subject as fit to be taxed directly as the rent of land.
It cannot easily, therefore, be taxed directly.