Poll tax

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The term "poll tax" refers to different, related forms of taxation depending on where the term is employed:

  • A Tax per head, the primary British usage. In America and elsewhere, this is called a "capitation".
  • Poll tax (New Zealand), also called the "head tax", a tax levied on Chinese immigrants.
  • Poll tax (United States) - in American usage refers to any tax levied as a precondition of exercising the right to vote.