A report on Tax and Poll tax

Total revenue from direct and indirect taxes given as share of GDP in 2017

Receipt for payment of poll tax, Jefferson Parish, Louisiana, 1917 (the $1 tax has the purchasing power of $0 today)

Pieter Brueghel the Younger, The tax collector's office, 1640

Substitution effect and income effect with a taxation on y good.

Budget's constraint shift after an introduction of a lump sum tax or a general tax on consumption or a proportional income tax.

The Laffer curve. In this case, the critical point is at a tax rate of 70%. Revenue increases until this peak, then it starts decreasing.

General government revenue, in % of GDP, from social contributions. For this data, the variance of GDP per capita with purchasing power parity (PPP) is explained in 20% by social contributions revenue.

Egyptian peasants seized for non-payment of taxes. (Pyramid Age)

Public finance revenue from taxes in % of GDP. For this data, the variance of GDP per capita with purchasing power parity (PPP) is explained in 32% by tax revenue.

Diagram illustrating deadweight costs of taxes

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.

- Poll tax

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

- Tax

3 related topics with Alpha

Regressive tax

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

Poll taxes

Jizya

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Indian Emperor Aurangzeb, who re-introduced jizya

A jizya document from 17th century Ottoman Empire.

Jizya (جِزْيَة / ) is a per capita yearly taxation historically levied in the form of financial charge on dhimmis, that is, permanent non-Muslim subjects of a state governed by Islamic law.

Muhammad Abdel-Haleem states that the term poll tax does not translate the Arabic word jizya, being also inaccurate in light of the exemptions granted to children, women, etc., unlike a poll tax, which by definition is levied on every individual (poll = head) regardless of gender, age, or ability to pay.

Fixed tax

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A fixed tax is a lump sum tax that is not measured as a percentage of the tax base (income, wealth, or consumption).

Fixed taxes like a poll tax or sin tax are often considered regressive, but could have progressive effects if applied to luxury goods and services.