Inheritance tax is a tax on the transfer of money and property. Method of Collection Direct taxes are paid straight to the Inland Revenue. They are therefore taxes on income. Indirect taxes are first collected by the seller and then passes on to Customs and Excise. These taxes are therefore taxes on expenditure.
Some taxes are fairer than others.
Income tax in an example of progressive taxation. Regressive , where the percentage of income taken in tax falls as income rises. Rates are an example of regressive taxation. Proportional , where the percentage of income taken in tax stays the same as income rises. VAT is an example of proportional taxation.