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Tax
Poll Tax
A
poll tax, also known as soul tax, or capitation is a tax of a uniform,
fixed amount per individual (as against income tax which is a percentage
of income). Such taxes were
important sources of revenue for many
countries until the 19th century however, these have been discontinued
since then. There are numerous famous cases of poll taxes in history,
notably a tax formerly required for voting in parts of the United States
that was often designed to disenfranchise African Americans, Native
Americans, and whites of non-British descent, as well as two taxes levied
by John of Gaunt and Margaret Thatcher in the fourteenth and twentieth
centuries respectively.
The word poll is an English word that once
meant 'head', hence the name poll tax was coined for a per-person tax,
expected to be paid by each person. However, in the United States of
America, the term has come to be used almost exclusively for a fixed tax
applied to voting. Since 'going to the polls' has now become a common
idiom for voting, (the name derived, of course, from the fact that early
voting involved head-counts), a new folk etymology has obscured any
knowledge of the phrase's true origins in America.
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