Lump-sum tax

lump sumlump-sum
A lump-sum tax is a special way of taxation, based on a fixed amount, rather than on the real circumstance of the taxed entity.wikipedia
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Tax

taxationtaxeslevy
A lump-sum tax is a special way of taxation, based on a fixed amount, rather than on the real circumstance of the taxed entity.

Regressive tax

regressiveregressive taxationburdening the poor
It is one of the various modes used for taxation: income, things owned (property taxes), money spent (sales taxes), miscellaneous (excise taxes), etc. It is a regressive tax, such that the lower the income is, the higher the percentage of income applicable to the tax.
Lump-sum tax

Optimal tax

optimal taxationoptimal corrective taxesoptimal tax system
Optimal tax

Property tax

property taxespropertymill rate
It is one of the various modes used for taxation: income, things owned (property taxes), money spent (sales taxes), miscellaneous (excise taxes), etc. It is a regressive tax, such that the lower the income is, the higher the percentage of income applicable to the tax.

Sales tax

salessales taxesnational sales tax
It is one of the various modes used for taxation: income, things owned (property taxes), money spent (sales taxes), miscellaneous (excise taxes), etc. It is a regressive tax, such that the lower the income is, the higher the percentage of income applicable to the tax.

Excise

excise taxexcise taxesexcise duty
It is one of the various modes used for taxation: income, things owned (property taxes), money spent (sales taxes), miscellaneous (excise taxes), etc. It is a regressive tax, such that the lower the income is, the higher the percentage of income applicable to the tax.

Income

earningsincomesearning power
It is one of the various modes used for taxation: income, things owned (property taxes), money spent (sales taxes), miscellaneous (excise taxes), etc. It is a regressive tax, such that the lower the income is, the higher the percentage of income applicable to the tax.

Switzerland

Swiss🇨🇭SWI
Rich foreign nationals resident in Switzerland can be taxed on a lump-sum basis if they do not work in the country.

2014 Swiss referendums

blocked by Swiss voters in 2014Swiss gold reserves referendum, 20142014 referendums
However, a national abolition was rejected by referendum in 2014.

Multiplier (economics)

multipliermultiplier effecteconomic multiplier
Other types of fiscal multipliers can also be calculated, like multipliers that describe the effects of changing taxes (such as lump-sum taxes or proportional taxes).

Public economics

economics of the public sectorpublic goodseconomics of public policy
In 1971, Peter A. Diamond and James A. Mirrlees published a seminal paper which showed that even when lump-sum taxation is not available, production efficiency is still desirable.

Kingdom of Hungary (1301–1526)

Kingdom of HungaryHungaryHungarian
First of all, peasants were in each year obliged to pay a lump-sum "extraordinary tax", often without the consent of the Diet.

List of taxes

Lump-sum tax is a tax that is a set amount, regardless of a person's wealth or an item's value.