Lump sum taxes do not distort but are unattractive as policy tools. Nevertheless, they are an important standard against which to compare the excess burdens of other taxes.

• 一次总付税不扭曲行为,但不是一种受欢迎的政策工具。然而,它可作为一种重要的标准,用来比较其他税种的超额负担。