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单词 Capitation tax
释义

Capitation tax

中文百科

人头税 Poll tax

(重定向自Capitation tax)

人头税poll taxhead tax)是一种向每一个人课相同、定额的税种(有别于所得之百分比)。在19世纪时,此税曾为许多国家的重要税收,但是现在已非如此。历史上有几个著名的人头税例子。

英语百科

Poll tax 人头税

(重定向自Capitation tax)
Receipt for payment of poll tax, Jefferson Parish, Louisiana, 1917 (the $1 tax would be equal to $18.47 today)

A poll tax, also known as a head tax or capitation, is a tax of a uniform, fixed amount applied to an individual in accordance with the census (as opposed to a percentage of income, or any proxy for ability-to-pay). Head taxes were important sources of revenue for many governments from ancient times until the 19th century. They have also been used in the past, notably in the United States, to disenfranchise minority voters. In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and Margaret Thatcher in the 20th century.

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更新时间:2025/6/22 20:52:55