podatek kwotowy

English translation: lump-sum tax/fixed tax/head tax

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Polish term or phrase:podatek kwotowy
English translation:lump-sum tax/fixed tax/head tax
Entered by: Frank Szmulowicz, Ph. D.

22:42 Apr 6, 2017
Polish to English translations [PRO]
Law/Patents - Law: Taxation & Customs
Polish term or phrase: podatek kwotowy
Obwieszczenie Ministra Finansów w sprawie górnych granic stawek kwotowych podatków i opłat lokalnych
Malgoldberg
United States
Local time: 11:57
lump-sum tax/fixed tax/head tax
Explanation:
The choice may depend on exact context.

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<b<Podatek kwotowy – podatek jednakowy dla wszystkich obywateli. Płacony jest od każdej sprzedanej (nabytej) jednostki danego dobra bez względu na jego cenę rynkową. Typowym przykładem podatku kwotowego jest akcyza, która nakładana jest przez państwo na niektóre grupy towarów, np. na paliwa do silników, sprzęt elektroniczny, wyroby spirytusowe i tytoniowe.
https://pl.wikipedia.org/wiki/Podatek_kwotowy

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Podatkiem niespełniającym roli redystrybucyjnej byłby
jedynie podatek kwotowy, płacony w tej samej absolutnej wysokości
przez każdą osobę (podatek pogłówny)
.

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A lump-sum tax is a tax that is a fixed amount, no matter the change in circumstance of the taxed entity.
Other related examples include personal property taxes on cars or business equipment regardless of income or ability to pay and regardless of the value of the equipment. Real estate taxes that are levied on a per lot or per unit basis are another example; some condominium fees could be regarded as having most of the characteristics of a lump sum tax.
https://en.wikipedia.org/wiki/Lump-sum_tax

A fixed tax is a lump sum tax that is not measured as a percentage of the tax base (income, wealth, or consumption). Fixed taxes like a poll tax or sin tax are often considered regressive, but could have progressive effects if applied to luxury goods and services.

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In economic theory, a head tax is a special type of lump-sum tax that is considered to be Pareto efficient since it does not interfere with optimal market mechanisms. A head tax will only reduce people's available income and therefore decrease their budget constraint, but leave the relative prices of goods unchanged, thus avoiding inducing altered choices based on substitution effects. In basic microeconomic consumer theory, this will then lead to an income effect: consumers buy less in general (due to an inward shift of the budget line); but there will be no substitution effect

https://en.wikipedia.org/wiki/Lump-sum_tax

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A poll tax, also known as head tax or capitation , is a tax levied as a fixed sum on every liable individual.

https://en.wikipedia.org/wiki/Poll_tax
Selected response from:

Frank Szmulowicz, Ph. D.
United States
Local time: 12:57
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
2 +1lump-sum tax/fixed tax/head tax
Frank Szmulowicz, Ph. D.


  

Answers


2 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
lump-sum tax/fixed tax/head tax


Explanation:
The choice may depend on exact context.

ccccccccccccccccc
<b<Podatek kwotowy – podatek jednakowy dla wszystkich obywateli. Płacony jest od każdej sprzedanej (nabytej) jednostki danego dobra bez względu na jego cenę rynkową. Typowym przykładem podatku kwotowego jest akcyza, która nakładana jest przez państwo na niektóre grupy towarów, np. na paliwa do silników, sprzęt elektroniczny, wyroby spirytusowe i tytoniowe.
https://pl.wikipedia.org/wiki/Podatek_kwotowy

ccccccccc
Podatkiem niespełniającym roli redystrybucyjnej byłby
jedynie podatek kwotowy, płacony w tej samej absolutnej wysokości
przez każdą osobę (podatek pogłówny)
.

ccccccccccccccccccccccc
A lump-sum tax is a tax that is a fixed amount, no matter the change in circumstance of the taxed entity.
Other related examples include personal property taxes on cars or business equipment regardless of income or ability to pay and regardless of the value of the equipment. Real estate taxes that are levied on a per lot or per unit basis are another example; some condominium fees could be regarded as having most of the characteristics of a lump sum tax.
https://en.wikipedia.org/wiki/Lump-sum_tax

A fixed tax is a lump sum tax that is not measured as a percentage of the tax base (income, wealth, or consumption). Fixed taxes like a poll tax or sin tax are often considered regressive, but could have progressive effects if applied to luxury goods and services.

cccccccccccccccccc

In economic theory, a head tax is a special type of lump-sum tax that is considered to be Pareto efficient since it does not interfere with optimal market mechanisms. A head tax will only reduce people's available income and therefore decrease their budget constraint, but leave the relative prices of goods unchanged, thus avoiding inducing altered choices based on substitution effects. In basic microeconomic consumer theory, this will then lead to an income effect: consumers buy less in general (due to an inward shift of the budget line); but there will be no substitution effect

https://en.wikipedia.org/wiki/Lump-sum_tax

ccccccc
A poll tax, also known as head tax or capitation , is a tax levied as a fixed sum on every liable individual.

https://en.wikipedia.org/wiki/Poll_tax

Frank Szmulowicz, Ph. D.
United States
Local time: 12:57
Native speaker of: Native in EnglishEnglish, Native in PolishPolish
PRO pts in category: 35
Notes to answerer
Asker: Bardzo dziękuję za pomoc


Peer comments on this answer (and responses from the answerer)
agree  Jacek Kloskowski: lump sum tax :)
3 hrs
  -> Dziękuję JackMark za pomoc. Te terminy są bardzo do siebie podobne.
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