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Poll tax


 

A poll tax, head tax, or capitation is a tax of a uniform, fixed amount per individual (as opposed to a percentage of income). Such taxes were important sources of revenue for many countries into the 19th century, but this is no longer the case. There are several 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.

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