nuanchun 发表于 2011-10-11 00:22 
a lump-sum tax is a tax that is a fixed amount, no matter the change in circumstance of the taxed en ...
范里安中级微观给的解释是这样的“in the case of a(lump-sum) tax, this means that the government takes away some fixed amount of money, regardless of the individual's behavior.” 这么讲是定额税了