Abstract
A lump sum tax is fixed in amount and of such a nature that no action by the victim (short of emigration or suicide) can alter his or her liability. An example would be a poll tax, perhaps differentiated on the basis of sex and age.
This chapter was originally published in The New Palgrave: A Dictionary of Economics, 1st edition, 1987. Edited by John Eatwell, Murray Milgate and Peter Newman
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Graaff, J.d.V. (1987). Lump Sum Taxes. In: The New Palgrave Dictionary of Economics. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-349-95121-5_1048-1
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DOI: https://doi.org/10.1057/978-1-349-95121-5_1048-1
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Publisher Name: Palgrave Macmillan, London
Online ISBN: 978-1-349-95121-5
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Lump Sum Taxes- Published:
- 15 March 2017
DOI: https://doi.org/10.1057/978-1-349-95121-5_1048-2
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Lump Sum Taxes- Published:
- 22 November 2016
DOI: https://doi.org/10.1057/978-1-349-95121-5_1048-1