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 Dictionary of Economics, 2nd edition, 2008. Edited by Steven N. Durlauf and Lawrence E. Blume
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de Graaff, J.V. (2008). Lump Sum Taxes. In: The New Palgrave Dictionary of Economics. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-349-95121-5_1048-2
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DOI: https://doi.org/10.1057/978-1-349-95121-5_1048-2
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Publisher Name: Palgrave Macmillan, London
Online ISBN: 978-1-349-95121-5
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Latest
Lump Sum Taxes- Published:
- 15 March 2017
DOI: https://doi.org/10.1057/978-1-349-95121-5_1048-2
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Original
Lump Sum Taxes- Published:
- 22 November 2016
DOI: https://doi.org/10.1057/978-1-349-95121-5_1048-1