poll tax

(redirected from Capitation tax)
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Related to Capitation tax: Medicare Tax

Poll Tax

A tax one must pay in order to vote. That is, a poll tax is a fee. Poll taxes are illegal in the United States as they discourage the poor (and, in some cases, racial minorities) from voting.

poll tax

a tax that is levied at a fixed rate per head of population. See LOCAL TAX.

poll tax

a TAX that is levied at a fixed rate per head of population. Poll tax was also used as a colloquial term to describe the UK's COMMUNITY CHARGE. See LUMP-SUM TAXES, LOCAL TAX.
References in periodicals archive ?
15) For Thnot Chum: capitation tax register, 1930; paddy tax register, 1930; and farm land tax register, 1931.
31) Sum total of men aged over 18 years who paid capitation tax and those men who owned rice fields but who did not pay the capitation tax.
Even if a capitation tax could in theory be graduated, and Adam Smith made noises to that effect, the apportionment rule points toward a lump-sum head tax.