Which type of tax is directly imposed by a government?

The type of tax that is directly imposed by a government is known as an explicit tax. Explicit taxes are those that are clearly defined and assessed by the government, which taxpayers are aware of and legally obligated to pay. These taxes include income taxes, sales taxes, and property taxes, where the tax rate and the obligations are directly stated.

In contrast, implicit taxes refer to indirect costs or burdens that arise from tax-related decisions, often not explicitly stated or documented in the same manner as explicit taxes. Excise taxes, while also a form of explicit tax, are specifically levied on certain goods and services, making them a subset of the broader category of explicit taxes. Therefore, while property tax is indeed a direct tax obligation, the best categorization in this context is explicit tax, as it encompasses not only property taxes but also other forms directly imposed by the government.