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Capitation Tax

   Also found in: Dictionary/thesaurus, Financial, Encyclopedia, Wikipedia 0.01 sec.

An assessment levied by the government upon a person at a fixed rate regardless of income or worth.

Since it is a tax upon the individual, and not upon merchandise, a capitation tax is frequently labeled a head tax. A poll tax is a capitation tax.
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The court reasoned that there were three definitely known direct taxes: (1) a capitation tax (per person, per capita), (2) a tax on real property, and (3) a tax on personal property.
Nonphysical injury awards after Murphy by Winkelman, Kenneth A.; Fornaro, James M.; Lucido, Peter D. / The Tax Adviser
The court agreed, finding the tax was more like a tax on a transaction than a capitation tax, and since the tax is imposed uniformly, Congress has the power to tax such damages under Article 1 of the Constitution.
D.C. Circuit switches position in Murphy by Mannino, Laura Lee / Journal of Accountancy
A tax on wages is a capitation tax, not an income tax.
April 15th--Slave Day by Deitz, Burr / The Informed Constituent (Albany, NY)
 
 
 
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