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միանվագ հարկ

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. However, because rich and poor people pay the same, the tax may be perceived as unfair – as Margaret Thatcher found out when she introduced a lump-sum “poll tax”, a decision that was later to play a large part in her ousting as British prime minister.

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միանվագ գումար
Accounting; Tax

A price for a group of goods or services where there is no breakdown of price for the various items

հողի հարկ
Economy; Economics

Henry George, a 19th-century American eco¬nomist, believed that taxes should be levied only on the value of land, not on labor or capital. This “single tax”, he asserted in his ...

ռեգրեսիվ հարկ
Economy; Economics

A tax that takes a smaller proportion of income as the taxpayer’s income rises, for example, a fixed-rate vehicle tax that eats up a much larger slice of a poor person’s income ...

ունեցվածքի հարկ
Economy; International economics

A tax on owned land and housing.

միջազգային հարկ
Economy; International economics

1. If it existed, this could mean a tax levied by an international body on the governments or private sector actors throughout the world. This does not exist, however, except ...

վարկանիշ
Economy; Economics

A guide to the riskiness of a financial instrument provided by a ratings agency, such as Moody’s, Standard and Poor’s and Fitch IBCA. These measures of credit quality are mostly ...

նորմավորում
Economy; Economics

Although economists say that rationing is what the price mechanism does, what most people think of as rationing is an alternative to letting prices determine how scarce economic ...

իրական փոխարժեք
Economy; Economics

An exchange rate that has been adjusted to take account of any difference in the rate of inflation in the two countries whose currency is being exchanged.

իրական տոկոսադրույք
Economy; Economics

The interest rate less the rate of inflation.

անկում
Economy; Economics

Broadly speaking, a period of slow or negative economic growth, usually accompanied by rising unemployment. Economists have two more precise definitions of a recession. The first, ...

շահաբաժին
Economy; Economics

A payment of income by a company to its shareholders.

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