poll tax

poll tax
A tax that is the same for each individual, i. e. a lump sum per head (from Middle Low German polle: head). The benefits of such taxes are that they do not distort choices, being an equal levy from everyone's resources whatever their circumstances; however, poll taxes are sometimes criticized as being regressive in that they do not take account of ability to pay The community charge, an alternative to domestic rates, was a poll tax introduced in 1990 (1989 in Scotland) and replaced by council tax in 1993. See also flat tax

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  • poll tax — / pōl / n: a tax of a fixed amount per person levied on adults Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. poll tax …   Law dictionary

  • Poll tax — Poll Poll, n. [Akin to LG. polle the head, the crest of a bird, the top of a tree, OD. pol, polle, Dan. puld the crown of a hat.] 1. The head; the back part of the head. All flaxen was his poll. Shak. [1913 Webster] 2. A number or aggregate of… …   The Collaborative International Dictionary of English

  • poll-tax — pollˈ money or pollˈ tax noun A tax of so much a head, ie on each person alike • • • Main Entry: ↑poll …   Useful english dictionary

  • poll tax — ➔ tax1 …   Financial and business terms

  • poll tax — n [Date: 1600 1700; Origin: poll head ; POLL1] a tax of a particular amount that is collected from every citizen of a country …   Dictionary of contemporary English

  • poll-tax|er — «POHL TAK suhr», noun. U.S. Informal. person supporting the levy of a poll tax …   Useful english dictionary

  • poll tax — n. a tax per head, levied on individuals rather than on property: such a tax as a prerequisite for voting is unconstitutional in the U.S …   English World dictionary

  • poll tax — poll ,tax noun count an amount of money collected as a tax from every adult citizen of a particular country …   Usage of the words and phrases in modern English

  • poll tax — poll′ tax n. gov a capitation tax, sometimes levied as a prerequisite for voting • Etymology: 1685–95 …   From formal English to slang

  • poll tax — ► NOUN ▪ a tax levied on every adult, without reference to their income or resources …   English terms dictionary

  • Poll-tax — (engl., spr. pōl täcks, »Kopfsteuer«), in England Bezeichnung des zum Behuf der Parlamentswahlen zusammengestellten Wahlregisters und des Wahlaktes selbst …   Meyers Großes Konversations-Lexikon

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