Lump-sum tax
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. In this, the entity cannot do anything to change their liability.
In contrast with a per unit tax, lump-sum tax does not increase in size as the output increases.
A lump-sum tax levied per-person is known as a "head-tax" or "poll-tax".
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