<Ul> <Li> Ad valorem tax is any tax that is based on the actual value of the item being taxed . Nearly any type of tax can be an ad valorem tax . </Li> <Li> Direct tax is a tax paid by a person, as opposed to a tax levied on a business that the person indirectly pays . </Li> <Li> Double taxation is when a tax is paid twice on the same income or item . </Li> <Li> Indirect tax is a tax collected by an intermediary (such as a store) on behalf of the person who actually is required to pay (such as a customer) </Li> <Li> Lump - sum tax is a tax that is a set amount, regardless of a person's wealth or an item's value . </Li> <Li> Pigovian tax is a tax on a good or service that causes a harm to society that is not paid by the users of that good or service . It is designed to pay for the negative externalities of the good . </Li> <Li> Payment in lieu of taxes is a system where an entity that is exempt from taxation makes a payment to the government instead . This payment may be mandatory or voluntary . Usually it applies to property . </Li> <Li> Proportional tax is any tax where the tax rate is the same for all payers . </Li> <Li> Progressive tax is a tax that charges the rich a greater percentage of their income than the poor . </Li> <Li> Regressive tax is a tax that charges the poor a greater percentage of their income than the rich . </Li> <Li> Single tax is a tax system that has only one tax levied . </Li> <Li> Steering tax is a tax that aims to change the behavior of the public . </Li> <Li> Tax Farming is where a government grants persons the right to collect taxes and turn them over to the government . </Li> </Ul> <Li> Ad valorem tax is any tax that is based on the actual value of the item being taxed . Nearly any type of tax can be an ad valorem tax . </Li> <Li> Direct tax is a tax paid by a person, as opposed to a tax levied on a business that the person indirectly pays . </Li> <Li> Double taxation is when a tax is paid twice on the same income or item . </Li>

Who are the two main groups that are paying taxes