以下为句子列表：
英文: Corporation tax is a direct tax but there is evidence that its incidence can be shifted to consumers by higher prices or to employees by lower wages.
中文: 公司税是一种直接税，但有证据表明它能通过下述方式转移其负担者：对消费者制定较高的价格或对雇员支付较低的工资。
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英文: Inheritance tax could also be thought of as direct tax on the deceased, although its incidence falls on the heirs of the estate.
中文: 遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。
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英文: The British Parliament passes the Stamp Act, the first direct tax levied from England on the American colonies.
中文: 1765年的今天，英国国会通过《印花税法案》，印花税从而成为在首个在美国直接征收的英国税种。
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英文: The principal direct tax is income tax, in which the person who receives the income pays the tax.
中文: 首要的直接税是所得税，由有收益的个人付税。
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