head tax

Per-person government charge

A head tax is a fixed tax charged per person regardless of income or wealth—everyone pays the same flat amount.

Historically, head taxes were used to raise revenue or restrict immigration, particularly the discriminatory taxes imposed on Chinese immigrants in the United States and Canada during the late 19th and early 20th centuries.

Also called a poll tax or capitation.

fiscal

levy

Compulsory government charge

municipal · colonial · tribute · impost · duty · collection · exemption · evasion · compliance · enforcement

poll

capitation

Per-capita fixed payment

disenfranchisement · electorate · registration · citizenship · franchise · Jim Crow · literacy test · voter suppression · constitutional · amendment

immigration

Chinese Exclusion Act

Law prohibiting Asian workers

xenophobia · migration · entry fee · alien · naturalization · deportation · racist · legislation · quota · border

Categories
Opposites
tax base/assessment method

head taxincome tax

Government charge on earnings

wealth tax · property tax · capital gains tax · estate tax · inheritance tax

progressivity/distributional impact

head taxprogressive tax

Levy increasing with income

luxury tax · supertax · wealth redistribution

existence of taxation

head taxtax exemption

Freedom from governmental levies

tax-free status · universal basic income

Family

head, tax, taxing, forehead, overhead, header, taxes, taxation, taxicab

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