lump-sum tax

It acts as a lump-sum tax on users of the system.

One type of tax that does not create a large excess burden is the lump-sum tax.

Lump-sum taxes are not politically expedient because they would require a complete overhaul of the tax system.

It is difficult to believe that the timing of the lump-sum tax payment -- this month - was a coincidence.

Consider this proposal: Give each taxpayer an equal one-time, lump-sum tax rebate.

A more palatable solution might be to collect a lump-sum tax from every American and put the proceeds into a reward pool.

In practice, lump-sum taxes are often encountered, in spite of their conflict with other criteria, such as equity or ability to pay.

This means that any effects of the government debt may be neutralized by the appropriate combination of lump-sum taxes and transfers.

Non-working foreigners resident in Switzerland may choose to pay a "lump-sum tax" instead of the normal income tax.

In turn, Pennzoil could acquire oil and gas properties or similar assets before the end of 1989, and avoid a large lump-sum tax penalty.

Some Republican strategists say that talking about a huge lump-sum tax cut gives Democrats the opportunity to attack it as a sop to the wealthy.

The existence of the debt can only be said to be a 'burden' if the government is constrained in its use of lump-sum taxes.

A lump-sum tax is a tax that is a fixed amount, no matter the change in circumstance of the taxed entity.

A proportional wage-income tax, for instance, is distortionary, whereas a lump-sum tax is not.

These no-shows would allay the regressive nature of the lump-sum tax, as well as leave plenty of money to cover administrative costs.

Of the withdrawals, we have assumed that savings and imports are both directly related to income but that taxes are lump-sum taxes.

It is similar to the lump-sum tax because it will not create inefficiencies through production discouragement or distort the market which leads to a deadweight loss.

Indeed, it can be seen that, where in the no-tax equilibrium, then steady-state utility could be raised by setting (or equivalent variations in lump-sum taxes).

Bush responded to the early signs of economic problems with lump-sum tax rebates and other stimulative measures in the Economic Stimulus Act of 2008.

Lump-sum taxes are also unpopular when they are assessed per capita because they are regressive and make no allowance for a citizen's ability to pay.

To prevent this, Carlton and Loury recommend a policy with the potential to regulate the number of firms in an industry: lump-sum taxes or lump-sum subsidies.

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).

Their autonomy has allowed the flourishing of a discreet, let's-make-a-deal tax system for rich foreigners who, unlike the Swiss themselves, are allowed to negotiate lump-sum tax agreements.

Haskell (2006) finds that the unique spending patterns of lump-sum tax credit recipients and the increasingly global supply chain for consumer goods is counter-productive to producing high, localized multipliers.

In economic theory, a lump-sum tax may have the advantage of not contributing to an excess burden of taxation, a loss in economic efficiency that results from taxes reducing incentives for production.