The syllabus requires that you able to do the following:

describe the types of taxation (direct, indirect, progressive, regressive, proportional) and the impact of taxation;

Direct versus Indirect

 

Compare these two definitions:

http://en.wikipedia.org/wiki/Direct_tax

http://en.wikipedia.org/wiki/Indirect_tax

Can you explain the difference between direct and indirect tax with example taxes?

Progressive, Regressive, and Proportional Tax

ONE Massachusetts demonstrates the different types of taxes:

The arguments surrounding and Impacts of these types of taxes (Progressive, Regressive, and Proportional)

An argument in favour of Progressive Taxes by David Cay Johnston:

 

An argument against progressive taxes by Mike Huckabee:

 

Specific Examples of Taxation

This mjmfoodie video includes specific examples of US taxes, then a section on how taxes relates to the government’s budget (which is worth understanding in general terms) and finally a section reviewing the general types of taxes.

A good overview of different taxes (some of which is a little complex):

http://lhepburn.com/team/work/media/Economics/notes/ch14/ch14.swf

Another complex web page (at times) which is aimed at education higher than IGCSE but includes some very useful info on this topic:

http://tutor2u.net/economics/revision-notes/a2-macro-direct-indirect-taxation.html

Testing Your Understanding

A ‘tic tac toe’ game which puts some of the above to the test but you may also need to use your common sense and a bit of guesswork. Play as two people.

Tic Tac Taxes

Use this interactive activity to classify different examples of taxes (US based):

Taxes by reffonomics

Another interactive quiz:

Grade or No Grade – Taxes – by Dinesh Bakshi

Although aimed for A Level (higher qualification than IGCSE) this is an excellent summary of the main points regarding tax:

Taxation by busniesstudiesonline

A discussion on different taxes – this is quite a complex discussion at times – how much of it do you understand having studied the above?