Arrange the following concepts related to lump-sum taxes in the correct logical order: A) Understanding the fixed nature of lump-sum taxes, B) Analyzing their impact on market efficiency, C) Evaluating the effects on resource allocation, D) Distinguishing lump-sum taxes from per-unit taxes.

To understand lump-sum taxes, we first need to distinguish them from per-unit taxes, which is the starting point. Lump-sum taxes are fixed amounts that do not change with the level of income or consumption, unlike per-unit taxes that vary based on quantity. Once we grasp this concept, we can look at how these fixed taxes impact market efficiency, as they do not distort consumer behavior like variable taxes might. Finally, we can evaluate the effects of lump-sum taxes on resource allocation, where resources may be distributed differently compared to when per-unit taxes are applied. For example, if a city imposes a lump-sum tax on all residents, it may not affect their decision to buy a car, unlike a tax on each car purchase, which could discourage buying.