Information:  - Geology (from the Ancient Greek , "g", i.e. "earth" and -o, "-logia", i.e. "study of, discourse") is an earth science comprising the study of solid Earth, the rocks of which it is composed, and the processes by which they change. Geology can also refer generally to the study of the solid features of any terrestrial planet (such as the geology of the Moon or Mars).  - The Late Cretaceous (100.566 Ma) is the younger of two epochs into which the Cretaceous period is divided in the geologic timescale. Rock strata from this epoch form the Upper Cretaceous series. The Cretaceous is named after the white limestone known as chalk which occurs widely in northern France and is seen in the white cliffs of south-eastern England, and which dates from this time.  - Stratigraphy is a branch of geology which studies rock layers (strata) and layering (stratification). It is primarily used in the study of sedimentary and layered volcanic rocks. Stratigraphy has two related subfields: lithologic stratigraphy or lithostratigraphy, and biologic stratigraphy or biostratigraphy.  - The Albian is both an age of the geologic timescale and a stage in the stratigraphic column . It is the youngest or uppermost subdivision of the Early / Lower Cretaceous epoch / series . Its approximate time range is 113.0 ± 1.0 Ma to 100.5 ± 0.9 Ma ( million years ago ) . The Albian is preceded by the Aptian and followed by the Cenomanian .  - The Barremian is an age in the geologic timescale (or a chronostratigraphic stage) between 129.4 ± 1.5 Ma (million years ago) and 125.0 ± 1.0 Ma). It is a subdivision of the Early Cretaceous epoch (or Lower Cretaceous series). It is preceded by the Hauterivian and followed by the Aptian stage.  - Geochronology is the science of determining the age of rocks, fossils, and sediments using signatures inherent in the rocks themselves. Absolute geochronology can be accomplished through radioactive isotopes, whereas relative geochronology is provided by tools such as palaeomagnetism and stable isotope ratios. By combining multiple geochronological (and biostratigraphic) indicators the precision of the recovered age can be improved.  - The Cenomanian is, in the ICS' geological timescale the oldest or earliest age of the Late Cretaceous epoch or the lowest stage of the Upper Cretaceous series. An age is a unit of geochronology: it is a unit of time; the stage is a unit in the stratigraphic column deposited during the corresponding age. Both age and stage bear the same name.  - A stratigraphic column is a representation used in geology and its subfield of stratigraphy to describe the vertical location of rock units in a particular area.  - The Aptian is an age in the geologic timescale or a stage in the stratigraphic column. It is a subdivision of the Early or Lower Cretaceous epoch or series and encompasses the time from 125.0 ± 1.0 Ma to 113.0 ± 1.0 Ma (million years ago), approximately. The Aptian succeeds the Barremian and precedes the Albian, all part of the Lower/Early Cretaceous.    Given the information above, choose from the list below the object entity that exhibits the relation 'subclass of' with the subject 'albian'.  Choices: - age  - ancient greek  - area  - branch  - change  - column  - cretaceous  - discourse  - early cretaceous  - england  - geology  - greek  - location  - part  - rock  - science  - series  - solid  - stage  - time
early cretaceous

Ques: Information:  - A tax (from the Latin "taxo") is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state to fund various public expenditures. A failure to pay, or evasion of or resistance to taxation, is usually punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. Most countries have a tax system in place to pay for public/common/agreed national needs and government functions: some levy a flat percentage rate of taxation on personal annual income, some on a scale based on annual income amounts, and some countries impose almost no taxation at all, or a very low tax rate for a certain area of taxation. Some countries also charge a tax on corporate income, dividends, or distributionsthis is often referred to as double taxation as the individual shareholder(s) receiving this payment from the company will also be levied some tax on that personal income.  - Double taxation is the levying of tax by two or more jurisdictions on the same declared income (in the case of income taxes), asset (in the case of capital taxes), or financial transaction (in the case of sales taxes). Double liability is mitigated in a number of ways, for example:  - A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow (or require) the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax. Often laws provide for the exemption of certain goods or services from sales and use tax.  - A use tax is a type of tax levied in the United States by numerous state governments. It is essentially the same as a sales tax but is applied not where a product or service was sold but where a merchant bought a product or service and then converted it for its own use, without having paid tax when it was initially purchased. Use taxes are functionally equivalent to sales taxes. They are typically levied upon the use, storage, enjoyment, or other consumption in the state of tangible personal property that has not been subjected to a sales tax.  - A consumption tax is a tax on spending on goods and services . The tax base of such a tax is the money spent on consumption . Consumption taxes are usually indirect , such as a sales tax or a value added tax . However , a consumption tax can also be structured as a form of direct , personal taxation , such as the Hall -- Rabushka flat tax .  - Latin (Latin: ) is a classical language belonging to the Italic branch of the Indo-European languages. The Latin alphabet is derived from the Etruscan and Greek alphabets.  - An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST)) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer). The intermediary later files a tax return and forwards the tax proceeds to government with the return. In this sense, the term indirect tax is contrasted with a direct tax, which is collected directly by government from the persons (legal or natural) on whom it is imposed. Some commentators have argued that "a direct tax is one that cannot be changed by the taxpayer to someone else, whereas an indirect tax can be."    Given the information above, choose from the list below the object entity that exhibits the relation 'subclass of' with the subject 'consumption tax'.  Choices: - branch  - capital  - charge  - failure  - financial transaction  - government  - indirect tax  - latin  - latin alphabet  - legal entity  - merchant  - money  - natural  - number  - payment  - person  - point  - product  - public  - rate  - retail  - sense  - service  - shareholder  - state  - tax  - term  - type  - value
Ans:
indirect tax