head taxes

Per-person government charges

Head taxes are fixed charges levied on each person rather than on property, income, or transactions.

Historically used to restrict immigration—particularly against Chinese immigrants in North America—or as a prerequisite for voting in the American South, where they effectively disenfranchised Black voters.

Also called poll taxes or capitation taxes.

Related

disenfranchisement · rate · toll · repartimiento · duty · assessment · voter suppression · encomienda · colonial rule · revenue · social stratification · tithes · per capita · fiscal policy · Jim Crow · discriminatory laws · exemptions · customs

Categories
Opposites
tax basis

head taxesincome tax

Government charge on earnings

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

progressivity/fairness

head taxesprogressive taxation

Rates increase with income

marginal tax rates · windfall taxes

historical/political connotation

head taxesuniversal suffrage

All adults may vote

voting rights · enfranchisement · civil rights · tax exemptions · tax relief

Family

head, tax, heads, taxes, headed, heading, header, headless, headfirst

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Used worldwide · Timeless · Negative · Rated G