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- Lump-sum_tax abstract "A lump-sum tax is a tax that is a fixed amount, no matter the change in circumstance of the taxed entity. (A lump-sum subsidy or lump-sum redistribution is defined similarly.)It is one of the various modes used for taxation: income, things owned (property taxes), money spent (sales taxes), miscellaneous (excise taxes). It is a regressive tax, such that the lower the income is, the higher the percentage of income applicable to the tax. An example is a poll tax to vote, which is unchanged no matter what the income of the voter. However, a poll tax is not pareto-efficient since low-income voters can avoid it by choosing not to vote. Other related examples include personal property taxes on cars or business equipment regardless of income or ability to pay. Real estate taxes that are levied on a per lot or per unit basis are another example; some condominium fees could be regarded as having most of the characteristics of a lump sum tax.In economic theory, a head tax is a special type of lump-sum tax that is considered to be pareto-efficient since it does not interfere with optimal market mechanisms. A head tax will only reduce people's available income and therefore decrease their budget constraint, but leave the relative price of goods unchanged. In basic microeconomics consumer theory, this will then lead to an income effect: consumers buy less in general (inwards shift of the budget line). There will be no substitution effect.(Hindriks, Myles, 2006).Similarly, a single tax on the unimproved value of land will also have the same attributes since land itself exists in a fixed amount that can not be altered (although the improvements on it certain can vary, which is why a property tax does not have this attribute).Therefore, this form of taxation may have the advantage of not contributing to an excess burden of taxation, and loss in economic efficiency that results from taxes reducing incentives for production or consumption.In practice, lump-sum taxes are often encountered, in spite of their conflict with other criteria, such as equity or ability to pay. A lump-sum tax remains a standard for measuring the performance of other imperfect kinds of taxes (J. de V. Graaf, 1987).".
- Lump-sum_tax wikiPageID "16158002".
- Lump-sum_tax wikiPageLength "4140".
- Lump-sum_tax wikiPageOutDegree "18".
- Lump-sum_tax wikiPageRevisionID "703276482".
- Lump-sum_tax wikiPageWikiLink Budget_constraint.
- Lump-sum_tax wikiPageWikiLink Category:Economic_theories.
- Lump-sum_tax wikiPageWikiLink Category:Public_finance.
- Lump-sum_tax wikiPageWikiLink Category:Welfare_economics.
- Lump-sum_tax wikiPageWikiLink Distortion_(economics).
- Lump-sum_tax wikiPageWikiLink Economic_efficiency.
- Lump-sum_tax wikiPageWikiLink Equity_(economics).
- Lump-sum_tax wikiPageWikiLink Excess_burden_of_taxation.
- Lump-sum_tax wikiPageWikiLink Income–consumption_curve.
- Lump-sum_tax wikiPageWikiLink Optimal_tax.
- Lump-sum_tax wikiPageWikiLink Poll_tax_(United_States).
- Lump-sum_tax wikiPageWikiLink Regressive_tax.
- Lump-sum_tax wikiPageWikiLink Subsidy.
- Lump-sum_tax wikiPageWikiLink Substitution_effect.
- Lump-sum_tax wikiPageWikiLink Tax.
- Lump-sum_tax wikiPageWikiLink The_New_Palgrave_Dictionary_of_Economics.
- Lump-sum_tax wikiPageWikiLinkText "Lump-sum tax".
- Lump-sum_tax wikiPageWikiLinkText "lump sum".
- Lump-sum_tax wikiPageWikiLinkText "lump-sum tax".
- Lump-sum_tax wikiPageWikiLinkText "lump-sum".
- Lump-sum_tax wikiPageUsesTemplate Template:Citation_needed.
- Lump-sum_tax wikiPageUsesTemplate Template:Cite_book.
- Lump-sum_tax wikiPageUsesTemplate Template:Reflist.
- Lump-sum_tax subject Category:Economic_theories.
- Lump-sum_tax subject Category:Public_finance.
- Lump-sum_tax subject Category:Welfare_economics.
- Lump-sum_tax hypernym Tax.
- Lump-sum_tax type Ideology.
- Lump-sum_tax type Organisation.
- Lump-sum_tax type Field.
- Lump-sum_tax type Ideology.
- Lump-sum_tax type Microeconomic.
- Lump-sum_tax type Redirect.
- Lump-sum_tax type Socioeconomic.
- Lump-sum_tax type Theory.
- Lump-sum_tax comment "A lump-sum tax is a tax that is a fixed amount, no matter the change in circumstance of the taxed entity. (A lump-sum subsidy or lump-sum redistribution is defined similarly.)It is one of the various modes used for taxation: income, things owned (property taxes), money spent (sales taxes), miscellaneous (excise taxes). It is a regressive tax, such that the lower the income is, the higher the percentage of income applicable to the tax.".
- Lump-sum_tax label "Lump-sum tax".
- Lump-sum_tax sameAs Q3840614.
- Lump-sum_tax sameAs Impuesto_de_suma_fija.
- Lump-sum_tax sameAs Könttäsummavero.
- Lump-sum_tax sameAs Lump_sum_tax.
- Lump-sum_tax sameAs Imposto_lump-sum.
- Lump-sum_tax sameAs m.03wbgrp.
- Lump-sum_tax sameAs Q3840614.
- Lump-sum_tax wasDerivedFrom Lump-sum_tax?oldid=703276482.
- Lump-sum_tax isPrimaryTopicOf Lump-sum_tax.