Legal Definitions - capitation

Capitation is a type of tax that is based on the number of people or entities being taxed, rather than the value of their property or income. It is also known as a poll tax.

• In some countries, citizens are required to pay a capitation taxin order to vote in elections.
• Historically, capitation taxes were used in some societies to fund military campaigns or other government expenses.

These examples illustrate how capitation taxes are based on the number of people being taxed, rather than their income or property. This can sometimes be seen as unfair, as it places a greater burden on those who have less wealth or income.