GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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22:42 Apr 6, 2017 |
Polish to English translations [PRO] Law/Patents - Law: Taxation & Customs | |||||||
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| Selected response from: Frank Szmulowicz, Ph. D. United States Local time: 12:57 | ||||||
Grading comment
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Summary of answers provided | ||||
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2 +1 | lump-sum tax/fixed tax/head tax |
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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 |
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Notes to answerer
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