English to Greek Bus/Financial Economics Βιβλίο Μακροο

Who bears the burden of the government debt? Explain why. Under what circumstances is there no burden to be borne?
Answer:

If taxes must be raised in the future to pay off the debt, the distortions from higher tax rates are a burden on future generations. Also, if bondholders are on average wealthier than taxpayers, there will be a redistribution of wealth as the debt is repaid. Finally, if the debt reduces national saving, then investment will be lower, which reduces the capital stock, which means a lower standard of living for future generations. But if taxes are lump-sum and Ricardian equivalence holds, there is no burden, since then private saving rises to prevent the debt from having any effects on national saving

Το βρήκα και σε ένα glossary του proz ως εφάπαξ φόρος και σε διάφορες αναφορές από κείμενα της Ευρωπαϊκής Ένωσης. Υπάρχει, όμως, περίπτωση να αποδίδεται διαφορετικά; Υπάρχει καμία σχέση με τον όρο "αυτόνομος φόρος";

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