Identify the tax imposed by the government that do not depend on income.

Lump-sum tax.

The correct answer is Option (2) → Lump-sum tax.

A lump-sum tax is a fixed amount of tax imposed by the government that does not vary with income, output, or consumption.

• Every taxpayer pays the same absolute amount, regardless of how much they earn or spend.

• It is non-distortionary, meaning it does not affect economic decisions related to work or production.

In contrast:

• Indirect tax depends on expenditure (e.g., GST).

• Proportional tax depends on income at a constant rate.

• Corporate tax depends on company income or profits.