In the real world,lump-sum taxes are:

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Lump-sum taxes are relatively rare in the real world, as most governments tend to rely on progressive taxation systems that require individuals to pay taxes based on their income or wealth. While lump-sum taxes may be used in some circumstances, such as when governments want to raise revenue quickly or when they are trying to reduce the number of people using a particular resource, they are not common overall. Additionally, lump-sum taxes are not usually applied only to the wealthy in the U.S. or elsewhere, as they tend to be regressive in nature and therefore can be seen as unfairly burdening lower-income individuals.

In the Real World,lump-Sum Taxes Are