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Taxation on a lump-sum basis
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". A lump-sum
Lump-sum_tax
Single payment of money, as opposed to a series of payments made over time
a tax-free lump sum as part of their retirement benefits, as compared to 76% in 2008. Prudential was of the view that for many retirees, a lump sum at
Lump_sum
Higher tax ratio on poorer sources
administration or lower tax evasion rates. Recent studies suggest utilizing modified lump-sum tax as a form of a wealth tax. This is derived from the
Regressive_tax
Design and implementation of tax policy maximizing social welfare
revenue. Some taxes are thought to be less distorting, such as lump-sum taxes (where individuals cannot change their behaviour to reduce their tax burden) and
Optimal_tax
Fixed tax paid by every liable individual
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference
Poll_tax
Gambling that involves the drawing of numbers at random for a prize
paid out as one lump sum, tax-free to the winner. In Liechtenstein, all winnings are tax-free and the winner may opt to receive a lump sum or an annuity
Lottery
Compulsory contribution to state revenue
maintenance, and repair. Another example of a tax with few deadweight costs is a lump sum tax such as a poll tax (head tax) which is paid by all adults regardless
Tax
Misconception in economics about allocation of work
known as the lump of jobs fallacy, fallacy of labour scarcity, fixed pie fallacy, and the zero-sum fallacy—due to its ties to zero-sum games. The term
Lump_of_labour_fallacy
wage-income tax, for instance, is distortionary, whereas a lump-sum tax is not. In a competitive equilibrium, a proportional wage income tax discourages
Market_distortion
earnings of a given worker. Because of this feature, firms pay a fixed "lump sum" tax per worker they employ. This provides a modest incentive for firms to
State_unemployment_tax_act
either as a lump sum or as a pension. Only social security contributions without a ceiling can be included in the highest marginal tax rate, as only
List of countries by tax rates
List_of_countries_by_tax_rates
Tax levied from 1689 to 1963
Tax was made permanent because Pitt devised a scheme to offer property owners the option to buy out ('redeem') future Land Tax by paying a lump sum.
Land_Tax_(England)
Per-unit costs favor high-grade goods
increased by a fixed per-unit amount such as a transportation cost or a lump-sum tax, consumption will shift toward the higher-grade product. This is because
Alchian–Allen_effect
as a customer) Lump-sum tax is a tax that is a set amount, regardless of a person's wealth or an item's value. Pigovian tax is a tax on a good or service
List_of_taxes
Political party in Slovenia
a simple and transparent lump-sum tax regime for entrepreneurs and the restoration of higher revenue thresholds for lump-sum taxpayers, whereby the limit
NSi,_SLS,_FOKUS
Legislation in India
Full deduction of commuted lump-sum pension from specified pension schemes. Provision for faster refunds post income-tax return deadlines, and requirement
Income-tax_Act,_2025
Type of tax
thus an example of a lump-sum tax. As a consequence, the consumption tax rate does not have to be that much higher than income tax rate in order to preserve
Consumption_tax
Lost economic efficiency
distortionary tax, such as a tax on bicycles, is the equivalent variation, the maximum amount that a taxpayer would be willing to forgo in a lump sum to avoid
Deadweight_loss
the income tax, but are subject to separate cantonal taxes. Non-working foreigners resident in Switzerland may choose to pay a lump-sum tax instead of
Taxation_in_Switzerland
Type of UK government-approved personal pension scheme
marginal tax rate, and any contributions from employers will reduce their corporate tax liability. The investments can grow tax-free, a lump sum can be
Self-invested personal pension
Self-invested_personal_pension
Tax reference code
one takes out their entire pension fund as a lump sum, a part of this amount will be considered taxable earnings, and this will need to be reported to
P45_(tax)
Proposed tax reform
state were to transfer income through 'lump sum taxes or bounties', where 'bounties' are negative taxes and 'lump sum' is Samuelson's term for a hypothetical
Negative_income_tax
Tax on activity generating negative externalities
effective are lump-sum taxes on industry participation, such as licensing, especially when the number of firms can vary. Pigouvian tax on measures of
Pigouvian_tax
Right-wing parliamentary group in Poland
nationalization of Polish industry, lump-sum tax on businesses and replacing the personal income tax with turnover tax. DB argues that a relationship between
Direct Democracy (Polish parliamentary group)
Direct_Democracy_(Polish_parliamentary_group)
Refundable tax credit for low-to-middle class individuals in the U.S.
rigorous studies. Haskell (2006) finds that the unique spending patterns of lump-sum tax credit recipients and the increasingly global supply chain for consumer
Earned_income_tax_credit
part of the tax free lump sum. In addition, the taxpayer may only take a maximum of 1/3 of their retirement annuity fund value as a lump sum upon retirement
Taxation_in_South_Africa
Ratio of change in national income arising from a change in government spending
29. Refundable lump-sum tax rebates, the policy used in the Economic Stimulus Act of 2008, had the second-largest multiplier for a tax cut, 1.26. According
Fiscal_multiplier
Surname list
was contracted out in a system called tax farming. The catchpole paid a lump sum for authority to collect taxes from a given area or population, and was
Catchpole
deepened. Bush responded to the early signs of economic problems with lump-sum tax rebates and other stimulative measures in the Economic Stimulus Act of
Economic policy of the George W. Bush administration
Economic_policy_of_the_George_W._Bush_administration
new personal tax was introduced, the additional tax (ekstraskatten), a lump sum tax of one riksdaler for each person above 12 years. The tax triggered a
Taxation_in_Norway
Dissident current of Nazism
and enforcing quality standards. They were also designed to collect a lump-sum tax from their members that was to be paid to the state. Regarding collective
Strasserism
Diversified equity scheme
offer tax benefits under the Section 80C of Income Tax Act 1961. ELSSes can be invested using both SIP (Systematic Investment Plan) and lump sums investment
Equity_Linked_Savings_Scheme
amount of money either as a lump sum or in periodic installments. If the investor pays for the certificate in a lump sum, the investment is known as a
Face-amount certificate company
Face-amount_certificate_company
Financial crime
is a historical means of collection of revenue. Governments received a lump sum in advance from a private entity, which then collects and retains the revenue
Tax_evasion
Excise on mineral resources
always forecastable. The franchise tax has the same characteristics as a static analysed Lump-sum tax. Therefore, the tax doesn't change the allocative decisions
Mineral_tax
Economic loss due to taxes or subsidies
but no tax revenue.[citation needed] EBCOR Effect of taxes and subsidies on price Laffer curve Land value tax Lump-sum tax Optimal tax Tax incidence
Excess_burden_of_taxation
by rank and status. The clergy paid a lump sum of 4 million livres per year instead of being individually taxed. French historians have studied the social
French_Poll_Tax_of_1695
Taxpayer's location for tax responsibility purposes
may choose to pay a lump-sum tax instead of the normal income tax. The tax, which is generally much lower than the normal income tax, is nominally levied
Tax_residence
Type of UK retirement/pension plan
this restriction. Part of the fund (usually 25%) may be taken as a tax-free lump sum at retirement. New rules on drawing on the retirement fund, known
Personal_pension_scheme
Retirement benefit for United Nations employees
Applied tax rate depends exclusively on national legislation. Most of the countries tax the pension, but many grant exemptions for the lump sum pension
UN_pension
Insurance that pays benefits upon the policyholder's death
The policyholder typically pays a premium, either regularly or as one lump sum. The benefits may include other expenses, such as funeral expenses. Life
Life_insurance
Populated place in Union County, New Jersey, US
residents pay a land value tax to the community based on the value of the land alone, and in turn, the community pays a lump sum to the municipality. The
Free_Acres,_New_Jersey
they must pay 23% tax on this excess income instead of the basic 15% tax. Own-account workers can apply a so-called lump sum tax, i.e. the amount of
Taxation in the Czech Republic
Taxation_in_the_Czech_Republic
Type of life insurance
An endowment policy is a life insurance contract designed to pay a lump sum after a specific term (on its 'maturity') or on death. These are long-term
Endowment_policy
British trade unionist (1937–2004)
lump" — a practice prevalent on non-unionised building sites, whereby the employee surrendered their employment rights in return for a cash lump sum with
Des_Warren
Subarea of optimal tax theory
y is the income, t(y) is the tax paid by an individual with an income of y, 1-b is the tax rate, and a is a lump sum tax. The goal is to find the values
Optimal_labor_income_taxation
Immigrant investor program offered by US
pathway to gain lawful permanent resident status, following a substantive lump sum donation to the US federal government, and paying the applicable processing
Trump_Gold_Card
Compulsory contribution to state revenue in india
'pay-as-you-earn' scheme, is paid on tax bills above ₹10,000 in installments instead of as a lump sum. The schedule of advance tax payment for individual and corporate
Income_tax_in_India
Income that requires little to no effort to earn and maintain
does not materially participate. Passive income can come in the form of a lump sum payment, like an inheritance or proceeds from the sale of an asset such
Passive_income
1437–38 revolt in Kingdom of Hungary
magistrates of their seats. They enjoyed personal freedom and paid a lump sum tax to the monarchs. The wealthiest Saxon towns – Bistritz, Hermannstadt
Transylvanian_peasant_revolt
Retirement pension benefit funds
concessional tax rates. There were two types of RBLs - a lump sum RBL and a higher pension RBL. For the financial year ending 30 June 2005, the lump sum RBL was
Superannuation_in_Australia
that time, they are permitted to take a Pension Commencement Lump Sum (a tax free lump sum of up to one third of the amount designated for income, i.e
Income_drawdown
Income tax levied against money-earning visitors
Browns paid Osweiler a lump sum before he left Ohio, or if he continued getting weekly payouts.(emphasis in original) In 2003, the Tax Foundation conducted
Jock_tax
Novelty toy
tax inspector from Nuremberg, was offered a prize of either 1,000 Marks or a 10 Pfennig royalty per Lachsack sold. He played safe and chose the lump sum
Lachsack
Theorem of public economics
tax rate for category 2 is negative. The lump-sum tax imposed on an individual of category 1 would become larger than that for category 2 if the lump-sum
Atkinson–Stiglitz_theorem
adjust), then that would turn the non-salient tax into a lump-sum tax and governments should use non-salient taxes heavily. But rather than thinking of their
Behavioral economics and public policy
Behavioral_economics_and_public_policy
Concept in economics
multipliers that describe the effects of changing taxes (such as lump-sum taxes or proportional taxes). Keynesian economists often calculate multipliers
Multiplier_(economics)
State lottery in the United Kingdom
Prizes are paid as a lump sum (with the exception of Set For Life and Powerball which is paid over a set period) and are tax-free. Of all money spent
National Lottery (United Kingdom)
National_Lottery_(United_Kingdom)
Canadian financial account for savings and investment assets
included in the taxable income of the account's owner. This large lump sum may result in much of its value being taxed at the top tax bracket. The liability
Registered retirement savings plan
Registered_retirement_savings_plan
Tax credit for parents with dependent children
the amount of taxes a taxpayer owes to the government or, for the refundable portion, as a lump-sum payment delivered at the end of the tax year (the temporary
Child tax credit (United States)
Child_tax_credit_(United_States)
Payment or reward
necessary to achieve a given ethical desideratum may take the form of lump sum taxes or bounties." – P. A. Samuelson, Foundations of Economic Analysis (1947)
Bounty_(reward)
State benefit in the UK, introduced in April 2003
calculation, this was an underpayment in which case HMRC would make a lump sum payment back to that person. The amount of the award was calculated from
Working_Tax_Credit
high treason. A year later, the Székely community was forced to pay a lump sum tax of 5,000 florins, only the primores and the primipili who were descended
History_of_the_Székely_people
United Kingdom tax codes
not taxed on the employee as a benefit in kind. Aside from a tax free lump sum of 25% of the fund, benefits taken from pension funds are taxable. Venture
Taxation in the United Kingdom
Taxation_in_the_United_Kingdom
Tax paid after inheritance of property
International tax law distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property
Inheritance_tax
American and British lottery game
annuity. Powerball jackpot winners have the choice of taking the annuity or lump sum cash prize (although in the UK only an annuity is provided). The annuity
Powerball
American legal case
taxpayer pays less in taxes if he can defer his tax payment. In the case of this endowment policy: If the Premium = $B, the [lump sum] will be $[B*(1+i)^Y]
United_States_v._Drescher
Health service workers' pension scheme
Subject to tax limits, members can exchange annual pension for a larger retirement lump sum. The exchange is at a rate of £12 of lump sum for each £1
NHS_Pension_Scheme
Type of a lease or deposit in South Korean real estate
real estate market. Instead of paying monthly rent, a renter will make a lump-sum deposit on a rental space, at anywhere from 50% to 80% of the market value
Jeonse
Financial incentive
advantage compared to taxable investments. Additionally, upon cashing the annuity out, the investor can decide to receive a lump-sum payment, or develop
Tax_advantage
to one for non-distortionary lump-sum taxes. (3) The normalization of the tax system influences the MCF for both lump-sum and distortionary taxation. (4)
Marginal_cost_of_public_funds
a lump-sum benefit at death. Payments to current retirees are financed by a payroll tax on current workers' wages, half directly as a payroll tax and
History of Social Security in the United States
History_of_Social_Security_in_the_United_States
American lottery winner
billion Powerball lottery jackpot. He chose to receive a lump sum, which was $628.5 million after taxes. More than three months after winning the lottery, Castro
Edwin_Castro_(lottery_winner)
limits on the total tax-free lump sums that a person can receive. The lump sum allowance is usually £268,275. A separate lump sum and death benefit allowance
Pensions in the United Kingdom
Pensions_in_the_United_Kingdom
Pension scheme in India
to purchase an annuity and while the lump sump withdrawal itself may be tax free, the annuity income is taxable as ordinary income at applicable rate
National_Pension_System
allowance recipients receive winter lump sum of €300 Living alone allowance recipients to get €200 winter lump sum Categories including disability allowance
2024_Irish_budget
Medieval and early modern tax
the basis of households and was usually paid by towns in a pre-arranged lump sum raised in any manner the locality chose to employ. It existed in certain
Hearth_tax
necessary to achieve a given ethical desideratum may take the form of lump sum taxes or bounties'. Arrow's and Debreu's two papers (written independently
Fundamental theorems of welfare economics
Fundamental_theorems_of_welfare_economics
American diversified financial services company
structured settlements, annuities, and lottery payments in exchange for a lump-sum cash settlement. They also offer debt counseling and negotiation services
J.G._Wentworth
a lump sum superannuation payout (called an "eligible termination benefit"): the portion of the benefit relating to undeducted contributions is tax free
Taxation of superannuation in Australia
Taxation_of_superannuation_in_Australia
of payment, such as lump sum distributions, may be available but are not required. The cash balance plan typically offers a lump sum at and often before
Retirement plans in the United States
Retirement_plans_in_the_United_States
Point where a person ceases employment permanently
any house value in the calculation of this necessary lump sum, so for a homeowner the lump sum pays primarily for non-housing living costs. At retirement
Retirement
delay receiving the credit and receive instead a lump sum (all $400 to $800 at once) calculated on the tax return filed in the following year. Reconciling
Making_Work_Pay_tax_credit
Official lottery system of the U.S. state of Texas
paid either in 30 annual payments, or in lump sum (discussed further below). Non-jackpot payments are in lump sum. Each game costs $1, the minimum jackpot
Texas_Lottery
Village in Suwayda, Syria
was noted as Hali (empty), but taxes were paid for use of the land, a lump sum of 2,700 akçe. In 1838 'Amra was noted by Eli Smith as being located in
Amrah
granted in addition to the salary. Net taxable income (NTI) is deducted from the gross taxable income (TGI): A lump sum for expenses inherent to the profession
Taxation_in_Morocco
of all or part of certain future periodic payments for a lump sum. Generally such lump sums are discounted. If a person sells the structured settlement
Structured settlement factoring transaction
Structured_settlement_factoring_transaction
full pension fund as a single lump sum, known as the Uncrystallised Funds Pensions Lump Sum, of which 25% will be tax free. Therefore, no longer meaning
Taxation_of_Pensions_Act_2014
Bond where the face value is repaid at the time of maturity
sold separately to investors. Each of the investments then pays a single lump sum. That method of creating zero coupon bonds is known as stripping, and the
Zero-coupon_bond
Roman welfare program initiated by Nerva
booty from his Dacian wars and estate taxes on landowners. Landowners who registered to contribute received a lump sum from the imperial treasury as a loan
Alimenta
Agency of the government of Ghana
the age of 60 years would not receive the lump sum payment anymore as was stated in PNDC Law 247. The lump sum payments had been transferred to the second
Social Security and National Insurance Trust
Social_Security_and_National_Insurance_Trust
Form of social benefit
amount receivable per eligible child was $4,133. The bonus was paid in a lump sum to a nominated financial institution. From 1 January 2009, the payment
Baby_bonus
Saving scheme by the Government of India
deposit up to ₹1.5 lakh per financial year.Frequency: You can make a single lump-sum deposit or multiple deposits throughout the year in multiples of ₹50.Duration:
Sukanya_Samriddhi_Account
electricity to be extended for another six months to April 2025. Further €300 lump sum payment to fuel allowance recipients in November. Double payments for some
2025_Irish_budget
Loan to homeowners without monthly payments
a lump sum could be considered a financial investment and thus deemed under the Income Test; this category includes all sums over $40,000 and sums under
Reverse_mortgage
Pay and benefits an employee receives from their employer upon dismissal or layoff
amount will be calculated dividing the lump sum by the service years with the current employer, and will be taxed as monthly salaries. For the number of
Severance_package
free from tax (with the exception of the non-reclaimable 10% tax credit). At maturity, the tax-free cash can be taken. The tax-free cash lump sum is calculated
Retirement_annuity_plan
taxpayer is not required to submit the 20%, which applies only to the lump-sum payment option. Then, during the time that the offer is being considered
Offer_in_compromise
Negotiated financial or insurance arrangement
the form of periodic payments on an agreed schedule, rather than as a lump sum. As part of the negotiations, a structured settlement may be offered by
Structured_settlement
traditionally avoided direct collection of similar taxes, the estates paying instead abonnements, or annual lump sum payments which usually ended up being much
Vingtième
travel, tourism, insurance
LUMP SUM-TAX
LUMP SUM-TAX
Male
English
Short form of English Simon, SIM means "hearkening."
Girl/Female
Indian
Sunset
Male
English
Unisex short form of English Samantha and Samuel, both SAM means "heard of God," "his name is El," or "name of God."
Surname or Lastname
English
English : variant spelling of Lum.
Girl/Female
Indian, Kannada, Korean, Telugu
The Sun; Obedient
Surname or Lastname
English (Lancashire)
English (Lancashire) : unexplained.
Girl/Female
Australian, Finnish
Snow
Boy/Male
Australian, Biblical, Danish, German, Swedish
Mame; Renown; Sun Child; Little Sun
Female
Thai/Siamese
Thai name SOM means "orange (the fruit)."
Male
English
Short form of English Humbert, possibly HUM means "bright support."Â
Surname or Lastname
English
English : habitational name from places in Lancashire and West Yorkshire called Lumb, both apparently originally named with Old English lum(m) ‘pool’. The word is not independently attested, but appears also in Lomax and Lumley, and may be reflected in the dialect term lum denoting a well for collecting water in a mine. In some instances the name may be topographical for someone who lived by a pool, Middle English lum(m).English : variant of Lamb.Chinese : variant of Lin 1.Chinese : possibly a variant of Lan.
Female
English
Short form of English Susan, SUE means "lily."
Boy/Male
Hebrew American
Sun child; bright sun.
Boy/Male
American, Arabic, British, Czechoslovakian, Danish, Dutch, English, Finnish, French, German, Hawaiian, Hebrew, Hindu, Indian, Iranian, Jamaican, Malayalam, Parsi, Sanskrit, Swedish, Tamil, Telugu, Urdu
Told by God; God has Listen; To Hear; Sun; His Name is God; Sun Child; Little Sun; Strong Person; Heard of God; God; Good Person
Girl/Female
Australian, Danish, Swedish
Sun
Girl/Female
Muslim/Islamic
Sunset
Boy/Male
Sikh
Sun, Godly, Warrior, Brave, A musical note
Surname or Lastname
English
English : nickname for a person with a large behind, from Old English rumpe ‘buttocks’.German : variant spelling of Rumpf.German : from a short form of Rumpel.
Boy/Male
Hindu, Indian, Marathi
Fragrance; Flower; Sum; Total
Girl/Female
Muslim
Sunset
LUMP SUM-TAX
LUMP SUM-TAX
LUMP SUM-TAX
LUMP SUM-TAX
LUMP SUM-TAX
LUMP SUM-TAX
LUMP SUM-TAX
n.
The gross amount; the mass; the lump.
n.
A protuberance; a hunch; a knob or lump; a hump.
v. t.
To raise with a pump, as water or other liquid.
n.
A quantity of money or currency; any amount, indefinitely; as, a sum of money; a small sum, or a large sum.
n.
The cistern or reservoir made at the lowest point of a mine, from which is pumped the water which accumulates there.
a.
Lacking stiffness; flimsy; as, a limp cravat.
v. t.
To draw water, or the like, from; to from water by means of a pump; as, they pumped the well dry; to pump a ship.
adv.
Well rounded or filled out; full; fleshy; fat; as, a plump baby; plump cheeks.
v. t.
To lump; to throw into a mess.
n.
A small mass of matter of irregular shape; an irregular or shapeless mass; as, a lump of coal; a lump of iron ore.
n.
A round pit of stone, lined with clay, for receiving the metal on its first fusion.
v. i.
To get along with as one can, although displeased; as, if he does n't like it, he can lump it.
n.
A puddle or dirty pool.
superl.
Full of lumps, or small compact masses.
n.
The principal points or thoughts when viewed together; the amount; the substance; compendium; as, this is the sum of all the evidence in the case; this is the sum and substance of his objections.
v. i.
To throw into a mass; to unite in a body or sum without distinction of particulars.
v. i.
To work, or raise water, a pump.
n.
A pond of water for salt works.
travel, tourism, insurance