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On the one hand, the 1925 survey shows that about 15 per cent of land was not declared and on the other hand, between 25 and 50 per cent of male landowners did not appear in the capitation tax registers.
(37.) Even if a capitation tax could in theory be graduated, and Adam Smith made noises to that effect, the apportionment rule points toward a lump-sum head tax.
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.
Court of Appeals for the Third Circuit holds that capitation taxes are not a "debt"