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.
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de V. Graaff, J. (2018). Lump Sum Taxes. In: The New Palgrave Dictionary of Economics. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-349-95189-5_1048
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DOI: https://doi.org/10.1057/978-1-349-95189-5_1048
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Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-95188-8
Online ISBN: 978-1-349-95189-5
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