Capitation Tax


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Related to Capitation Tax: Medicare Tax

Capitation Tax

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.

References in periodicals archive ?
37) Among the nine vagrants from Kompong Svay and Sakream imprisoned in 1933, (38) only one was also listed in the capitation tax registers, identified by his name and that of his wife: Pech Mean, 26 years old, married.
And if by "capitation tax" we mean a lump-sum head tax, a capitation tax is automatically apportioned anyway (since the special counting rules for slaves and Indians not taxed are no longer relevant).
As previously shown, the terms human capital, head tax, capitation tax, and capital flow evolved as metaphors to help describe the different functions of capital in capitalism.