Poll tax

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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.^[1] 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.^[2]

Head taxes were important sources of revenue for many governments from ancient times until the 19th century. In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and 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).^[3]

Many economists brand poll taxes as regressive, putting a disproportionate tax burden on low-income people: for example, a $100 tax on an income of $10,000 is a 1% tax rate, while $100 tax on a $500 income is 20%. Its acceptance or "neutrality" depends on the balance between the tax demanded and the resources of the population. Low amounts generally go unnoticed, while high amounts may generate tax revolts such as the 1381 Peasants' Revolt in England and the 1906 Bambatha Rebellion against colonial rule in South Africa.^[4][5]