Capitation
[kæpi'teiʃәn]
Definition
(noun.) a tax levied on the basis of a fixed amount per person.
Typist: Ruben--From WordNet
Definition
(n.) A numbering of heads or individuals.
(n.) A tax upon each head or person, without reference to property; a poll tax.
Typist: Veronica
Examples
- Capitation taxes are levied at little expense; and, where they are rigorously exacted, afford a very sure revenue to the state. Adam Smith. An Inquiry into the Nature and Causes of the Wealth of Nations.
- In France, the capitation always produces the sum expected from it. Adam Smith. An Inquiry into the Nature and Causes of the Wealth of Nations.
- Capitation taxes, if it is attempted to proportion them to the fortune or revenue of each contributor, become altogether arbitrary. Adam Smith. An Inquiry into the Nature and Causes of the Wealth of Nations.
- The largest falls upon those subject to the taille, who are assessed to the capitation at so much a-pound of what they pay to that other tax. Adam Smith. An Inquiry into the Nature and Causes of the Wealth of Nations.
Editor: Matt