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In the real world,lump-sum taxes are:
Acquired Firm's Management
The executive and leadership team of a company that has been acquired by another entity.
Mergers
The combination of two or more companies into one, with the goal of achieving synergies such as cost reductions and increased market share.
Economies of Scale
Cost advantages that enterprises obtain due to their scale of operation, with cost per unit of output decreasing with increasing scale.
Business Combination
A transaction or event where two or more companies merge or one company acquires another to consolidate business operations.
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