Examlex
An ADO.NET dataset can only be used with optimistic locking.
Lump-Sum Tax
A tax that is a fixed amount, not varying with the taxpayer’s income level or expenditure, making it independent of the taxpayer’s behavior.
Excise Tax
An excise tax is a tax charged on specific goods and services, such as gasoline, cigarettes, and alcohol, typically to discourage their use or generate revenue.
Benefits Principle
A taxation theory that suggests taxes should be levied according to the benefits received by the taxpayer from government services.
Ability-To-Pay Principle
This principle suggests that individuals should be taxed based on their ability to pay, regardless of the benefits they receive.
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