Option 1 -> Lump-sum taxes are fixed amounts that don't vary with income or any economic activity.
Option 2 -> Direct taxes are levied directly on individuals/entities and often depend on income (e.g., income tax).
Option 3 -> Non-income taxes is a general term, not the specific economic terminology for fixed taxes.
Option 4 -> Indirect taxes are levied on goods and services, not a term for income-independent taxes.
Hence, Option 1: Lump-sum taxes -> A lump-sum tax is a fixed tax amount imposed on taxpayers regardless of their income level, economic activity, or any other variable. It remains constant whether someone earns 10,000or100,000. This type of tax is considered regressive in practice because it represents a larger percentage of income for lower-income individuals. In economic theory, lump-sum taxes are often discussed as they don't create distortions in economic behavior since they cannot be avoided by changing one's actions -> correct