Final answer:
Direct Taxes are imposed by a government and are quantifiable; they include individual income taxes, which are progressive, and differ in burden depending on one's income level.
Step-by-step explanation:
Direct Taxes are taxes directly imposed by a government and are easily quantified. These include taxes like the individual income tax, which is a progressive tax, meaning that those with higher incomes pay a higher percentage of their income in taxes compared to those with lower incomes.
In contrast, a regressive tax is one where individuals with higher incomes pay a lower percentage of their income, as is the case with the payroll tax for Social Security above a certain threshold. The terms proportional, progressive, and regressive refer to how the tax burden changes in relation to income changes. For instance, the payroll tax for Medicare is considered proportional because everyone pays the same percentage of their income regardless of their earnings.