Which of the following is a feature of a direct tax?

Which of the following is a feature of a direct tax?
A . The formal incidence and effective incidence are usually the same.
B . It is levied on one part of the economy with the intention that it will be passed on to another.
C . It is not levied on the eventual payer of the tax.
D . It cannot be related to the individual circumstances of the tax payer.

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Answer: A