The New Palgrave Dictionary of Economics

2018 Edition
| Editors: Macmillan Publishers Ltd

Lump Sum Taxes

  • J. de V. Graaff
Reference work entry


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.


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

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© Macmillan Publishers Ltd. 2018

Authors and Affiliations

  • J. de V. Graaff
    • 1
  1. 1.