Per Unit Tax

From GM-RKB
Jump to navigation Jump to search

A Per Unit Tax is a tax based on a fixed amount for each unit sold.



References

2016

  • (Wikipedia, 2016) ⇒ https://en.wikipedia.org/wiki/per_unit_tax Retrieved:2016-9-28.
    • A per unit tax, or specific tax, is a tax that is defined as a fixed amount for each unit of a good or service sold, such as cents per kilogram. It is thus proportional to the particular quantity of a product sold, regardless of its price. Excise taxes, for instance, fall into this tax category. By contrast, an ad valorem tax is a charge based on a fixed percentage of the product value. Per unit taxes have administrative advantages when it is easy to measure quantities of the product or service being sold.