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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.)[citation needed]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. 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 (other than being avoidable by not owning property in a condominium).[citation needed]In economic theory, a lump-sum tax is considered to be pareto-efficient because it does not interfere with optimal market mechanisms. A lump-sum tax will only reduce people's available income and therefore increase 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)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 wikiPageRevisionID "592328708".
- Lump-sum_tax hasPhotoCollection Lump-sum_tax.
- Lump-sum_tax subject Category:Economic_theories.
- Lump-sum_tax subject Category:Public_finance.
- Lump-sum_tax subject Category:Welfare_economics.
- Lump-sum_tax type Abstraction100002137.
- Lump-sum_tax type Cognition100023271.
- Lump-sum_tax type EconomicTheories.
- Lump-sum_tax type EconomicTheory105994935.
- Lump-sum_tax type Explanation105793000.
- Lump-sum_tax type HigherCognitiveProcess105770664.
- Lump-sum_tax type Process105701363.
- Lump-sum_tax type PsychologicalFeature100023100.
- Lump-sum_tax type Theory105989479.
- Lump-sum_tax type Thinking105770926.
- 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.)[citation needed]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 "Imposto lump-sum".
- Lump-sum_tax label "Impuesto de suma fija".
- Lump-sum_tax label "Lump sum tax".
- Lump-sum_tax label "Lump-sum tax".
- Lump-sum_tax sameAs Impuesto_de_suma_fija.
- 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 sameAs Q3840614.
- Lump-sum_tax sameAs Lump-sum_tax.
- Lump-sum_tax wasDerivedFrom Lump-sum_tax?oldid=592328708.
- Lump-sum_tax isPrimaryTopicOf Lump-sum_tax.