Examlex
Which of the following is not a value added performance measure?
Lump-Sum Tax
A tax that is a fixed amount, not dependent on the taxpayer's income or activity level.
Advantages
Benefits or strengths that give an entity a favorable or superior position relative to competitors or alternatives.
Disadvantages
The negative aspects or conditions that can lead to unfavorable outcomes or reduce effectiveness in a given context.
Efficient Tax
A tax imposed in such a way that it creates the least possible distortion or inefficiency in the market or economy.
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