A report on Regressive tax, Poll tax and Tax

A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases.

A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources.

By their very nature, poll taxes are considered highly regressive taxes; they are often unpopular and have been implicated in uprisings, such as the 1381 Peasants' Revolt in England and the 1906 Bambatha Rebellion against colonial rule in South Africa.

Poll taxes

The incidence of taxation varies by system, and some systems may be viewed as progressive or regressive.

In U.S. constitutional law, for instance, direct taxes refer to poll taxes and property taxes, which are based on simple existence or ownership.