Uncommon
Poll tax
Fixed tax paid by every liable individual
Poll tax
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 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. Poll taxes were important sources of revenue for many governments from ancient times until the 19th century. In England, poll taxes were levied by the government of John of Gaunt in the 14th century and Charles II in the 17th century. In the United Kingdom a poll tax was levied by the government of 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 after Reconstruction). Poll taxes are regressive with respect to income, meaning the higher someone's income is, the lower the tax is as a proportion of income: for...
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