Head/Poll Tax

A Head/Poll Tax is a Tax levied as a fixed sum on every liable individual.

• See: Flat Tax, Income Tax, Property Tax, Reconstruction Era, Regressive Tax.

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References

2020

• (Wikipedia, 2020) ⇒ https://en.wikipedia.org/wiki/Poll_tax Retrieved:2020-3-5.
  • A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual. Head taxes were important sources of revenue for many governments from ancient times until the 19th century. In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and Margaret Thatcher in the 20th century. In the United States, voting poll taxes (whose payment was a precondition to voting in an election) have been used to disenfranchise impoverished and minority voters (especially under Reconstruction). Poll taxes are considered very regressive taxes, are usually very unpopular and have been implicated in many uprisings. The word "poll" is an archaic term for "head" or "top of the head". The sense of "counting heads" is found in phrases like polling place and opinion poll.

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