The correct answer is: indirect tax.
Explanation:
1. Indirect tax is a type of tax where the tax burden is shifted from the taxpayer who pays the tax to the consumer who ultimately bears the economic burden of the tax.
2. In the case of sales tax, for example, the tax is collected by the seller from the buyer at the point of sale. The seller then remits the tax to the government. However, the consumer ends up paying the tax as part of the purchase price of the goods or services.
3. Indirect taxes are different from direct taxes, like income tax, where the taxpayer directly pays the tax to the government based on their income or profits.
Therefore, in the context of the given options, excise tax falls under the category of an indirect tax.
