lump-sum tax

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00:56 Dec 16, 2020
English to Japanese translations [PRO]
Bus/Financial - Finance (general)
Additional field(s): Business/Commerce (general), Economics, Marketing / Market Research
English term or phrase: lump-sum tax
Definition from The Economist:
A tax that is the same amount for everybody, regardless of income or wealth. Some economists argue that this is the most efficient form of TAXATION, as it does not distort incentives and thus it has no DEADWEIGHT COST. This is because each person knows that whatever they do they will have to pay the same amount. It is also cheap to administer, as there is no complex process of measuring each person's INCOME and ASSETS in order to calculate their tax bill.

Example sentence(s):
  • The lump-sum tax system is superior if there are no errors in classifying individuals but, when enough mistakes are made, income taxation may be the preferred system. Science Direct
  • Iowa lump-sum tax applies only if federal form 4972 was used to compute the federal tax on any portion of the lump-sum distribution. Iowa Department of Revenue
  • The lump-sum tax is calculated upon the annual expenses borne by the applicant individual considering his or her standard of living, as well as by those people he or she takes care of. These expenses represent the taxable base for the computation of the tax due. modaq
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GBK economics and finances specialistsGBK economics and finances specialists


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Summary of translations provided
4一括税
Hideaki Mangues
3定額税(一括税)
Port City


  

Translations offered


3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
定額税(一括税)


Definition from コトバンク:
所得の発生その他の事情に関係なく、徴収する金額が一定している租税。人頭税など

Example sentence(s):
  • 定額税は資源配分を撹乱しないが,望ましい定額税は実現不 可能である(後述)。定額税以外の税は,資源配分に撹乱を生 じる。 - Yasushi Yoshimoto's homepage  
  • lump-sum tax:定額税(ミクロ経済学者の多くは一括税と訳しています。財政学者は定額税と訳しています。) - 経済英語ミニ辞典  
Port City
New Zealand
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 88
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44 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
一括税


Definition from own experience or research:
一括税とは政府が一律に金額を決めて課す税金です。

Example sentence(s):
  • 一括税は効率面では理想的な課税方法です。 いくら稼いでも納税額は一律なので限界税率はありません。つまり、死荷重が発生しないのです。 この意味で一括税は非常に効率的です。ややこしい計算や手続きも必要ないので、管理負担もほぼありません。 - keiei-manabu  
Hideaki Mangues
Canada
Local time: 17:18
Native speaker of: Native in PortuguesePortuguese
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