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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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

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...

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...

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...

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....

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...

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

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...

to one for non-distortionary lump-sum taxes. (3) The normalization of the tax system influences the MCF for both lump-sum and distortionary taxation. (4)...

Applied tax rate depends exclusively on national legislation. Most of the countries tax the pension, but many grant exemptions for the lump sum pension...

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...