Lump-sum tax

A lump-sum tax is a special way of taxation, based on a fixed amount, rather than on the real circumstance of the taxed entity.^[1] In this, the entity cannot do anything to change their liability.^[2]

In contrast with a per unit tax, lump-sum tax does not increase in size as the output increases.^[3]

A lump-sum tax levied per-person is known as a "head-tax" or "poll-tax".

^ "Lump sum tax", Oxford Reference, Oxford University Press (page visited on 6 November 2018).
^ De Graaff, J. V. (2008). "Lump Sum Taxes". The New Palgrave Dictionary of Economics. pp. 1–2. doi:10.1057/978-1-349-95121-5_1048-2. ISBN 978-1-349-95121-5.
^ "Lump-sum tax". econclassroom.com. Retrieved 2021-04-30.

[OUP-1] "Lump sum tax", Oxford Reference, Oxford University Press (page visited on 6 November 2018).

[2] De Graaff, J. V. (2008). "Lump Sum Taxes". The New Palgrave Dictionary of Economics. pp. 1–2. doi:10.1057/978-1-349-95121-5_1048-2. ISBN 978-1-349-95121-5.

[:0-3] "Lump-sum tax". econclassroom.com. Retrieved 2021-04-30.

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