Which of the following is an example of a direct tax?

A direct tax is one where the burden of the tax falls directly on the individual or entity that is liable for it. Income tax is classified as a direct tax because it is levied directly on an individual or corporation's earnings or profits. The taxpayer pays this tax based on their income level, and there is no intermediary involved; the individual directly pays the government.

Property tax also represents a direct tax because it is assessed directly on the value of property owned by individuals or businesses. However, in this context, income tax is often considered the most straightforward example due to its link to an individual's financial situation rather than being attached to a legal transaction or ownership of goods, like some other types of taxation.

Sales tax and excise tax are considered indirect taxes. These taxes are typically levied on goods and services, and the expense of these taxes may be passed on to consumers rather than being directly paid by them at the time of assessment. Therefore, when identifying a direct tax from the list, income tax is the most fitting representative of this category.