Poll tax

Poll tax
A poll tax, or capitation tax, is a tax that levies a set amount per individual. The earliest tax mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11-16) was a form of poll tax.

Poll tax - A lump sum tax per head of the population. Since it is a fixed amount, it has a marginal rate of zero with respect to both income and wealth.

Poll tax
Main article: Poll tax
A poll tax, also called a per capita tax, or capitation tax, is a tax that levies a set amount per individual. It is an example of the concept of fixed tax.

Poll tax Riots
Economic Impact of Mrs Thatcher
Economics Help - Revision Guide
Economics Dictionary at Amazon.co.uk
Economics Dictionaryat Amazon.com ...

the most common sorts of tax have been levied based on the wealth or the income or some other characteristic of the particular taxpayer at a given time ("direct taxes" like income tax, social security tax, real property tax, estate tax, poll tax, ...

Examples: a poll tax, a flat percentage tax on only the first so many dollars of income (like the social security / national insurance contribution) or a sales tax on consumption items of common necessity (like groceries).

This replaced the Community Charge (unpopularly known as the poll tax) on April 1, 1993.

A local taxation system which was introduced on 1st April 1993 to replace the previous and unpopular community charge (poll tax).

However, because rich and poor people pay the same, the tax may be perceived as unfair - as Margaret Thatcher found out when she introduced a lump-sum 'poll tax', ...

HUT TAX Type of poll tax levied on inhabited dwellings or huts generally at an early stage in the development of an economy when it is not feasible to introduce an income tax.

See also: Sales tax, Indirect tax, Property tax, Progressive tax, Allowances