The New Palgrave Dictionary of Economics

2018 Edition
| Editors: Macmillan Publishers Ltd

Lump Sum Taxes

  • J. de V. Graaff
Reference work entry
DOI: https://doi.org/10.1057/978-1-349-95189-5_1048

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.

Keywords

Excess burden of taxation Initial endowments Lump sum taxes Poll tax Redistribution of income of wealth 

JEL Classifications

O1 
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Copyright information

© Macmillan Publishers Ltd. 2018

Authors and Affiliations

  • J. de V. Graaff
    • 1
  1. 1.