Legal Definitions - capitation tax

A capitation tax is a type of tax that is imposed on each person in a certain area or population, regardless of their income or wealth. It is also known as a poll tax.

• In the past, some countries have imposed a capitation tax on their citizens. For example, in the United Kingdom, a poll tax was introduced in 1989, which required every adult to pay the same amount of tax, regardless of their income.
• Another example of a capitation tax is a fee that is charged to every student in a school district, regardless of their family's income or property value.

These examples illustrate how a capitation tax is a fixed amount that is charged to each person, regardless of their ability to pay. This can be seen as unfair, as it places a greater burden on those who are less wealthy.