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 tax0 links
A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases.
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 tax0 links
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.