What is direct tax incidence?

When the impact of taxation and tax incidence is upon the same entity, then this is known as direct tax incidence. You can read about the Taxation in India – Direct taxes & Indirect Taxes, Features of Taxation System in the given link.

Direct tax incidence example is tax on wealth or income, such tax burden cannot be shifted to someone else or some other taxpayer.

Further readings:

1. Economics Notes For UPSC Examination
2. UPSC Mains General Studies Paper-III Strategy, Syllabus & Structure