tax, lump-sum tax does not increase in size as the output increases. A lump-sum tax levied per-person is known as a "head-tax" or "poll-tax". A lump-sum...

a tax-free lump sum as part of their retirement benefits, as compared to 76% in 2008.Prudential was of the view that for many retirees, a lump sum at...

administration or lower tax evasion rates. Recent studies suggest utilizing modified lump-sum tax as a form of a wealth tax. This is derived from the...

A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference...

revenue. Some taxes are thought to be less distorting, such as lump-sum taxes (where individuals cannot change their behaviour to reduce their tax burden) and...

an industry: lump-sum taxes or lump-sum subsidies. Carlton and Loury present four basic arguments in their article. First, Pigouvian taxes work in the...

occupy. The lump of labor fallacy is also known as the lump of jobs fallacy, fallacy of labour scarcity, fixed pie fallacy, and the zero-sum fallacy—due...

the income tax, but are subject to separate cantonal taxes. Non-working foreigners resident in Switzerland may choose to pay a lump-sum tax instead of...

paid out as one lump sum, tax-free to the winner. In Liechtenstein, all winnings are tax-free and the winner may opt to receive a lump sum or an annuity...

emigration, either as lump sum or as pension. Only social security contributions without a ceiling can be included in the highest marginal tax rate as only those...

thus an example of a lump-sum tax. As a consequence, the consumption tax rate does not have to be that much higher than income tax rate in order to preserve...

always forecastable. The franchise tax has the same characteristics as a static analysed Lump-sum tax. Therefore, the tax doesn't change the allocative decisions...

as a customer) Lump-sum tax is a tax that is a set amount, regardless of a person's wealth or an item's value. Pigovian tax is a tax on a good or service...

one takes out their entire pension fund as a lump sum, a part of this amount will be considered taxable earnings, and this will need to be reported to...

maintenance, and repair. Another example of a tax with few deadweight costs is a lump sum tax such as a poll tax (head tax) which is paid by all adults regardless...

part of the tax free lump sum. In addition, the taxpayer may only take a maximum of 1/3 of their retirement annuity fund value as a lump sum upon retirement...

wage-income tax, for instance, is distortionary, whereas a lump-sum tax is not. In a competitive equilibrium, a proportional wage income tax discourages...

distortionary tax, such as a tax on bicycles, is the equivalent variation, the maximum amount that a taxpayer would be willing to forgo in a lump sum to avoid...

earnings of a given worker. Because of this feature, firms pay a fixed "lump sum" tax per worker they employ. This provides a modest incentive for firms to...

new personal tax was introduced, the additional tax (ekstraskatten), a lump sum tax of one riksdaler for each person above 12 years. The tax triggered a...

state were to transfer income through 'lump sum taxes or bounties', where 'bounties' are negative taxes and 'lump sum' is Samuelson's term for a hypothetical...

they must pay 23% tax on this excess income instead of the basic 15% tax. Own-account workers can apply a so-called lump sum tax, i.e. the amount of...

may choose to pay a lump-sum tax instead of the normal income tax. The tax, which is generally much lower than the normal income tax, is nominally levied...

increased by a fixed per-unit amount such as a transportation cost or a lump-sum tax, consumption will shift toward the higher-grade product. This is because...

29. Refundable lump-sum tax rebates, the policy used in the Economic Stimulus Act of 2008, had the second-largest multiplier for a tax cut, 1.26. According...

Tax was made permanent because Pitt devised a scheme to offer property owners the option to buy out ('redeem') future Land Tax by paying a lump sum....

rigorous studies. Haskell (2006) finds that the unique spending patterns of lump-sum tax credit recipients and the increasingly global supply chain for consumer...

by rank and status. The clergy paid a lump sum of 4 million livres per year instead of being individually taxed. French historians have studied the social...

y is the income, t(y) is the tax paid by an individual with an income of y, 1-b is the tax rate, and a is a lump sum tax. The goal is to find the values...

tax rate for category 2 is negative. The lump-sum tax imposed on an individual of category 1 would become larger than that for category 2 if the lump-sum...