Poll tax
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference to income or resources.[1] Poll is an archaic term for "head" or "top of the head". The sense of "counting heads" is found in phrases like polling place and opinion poll.[2]
For other uses, see Poll tax (disambiguation).
Head taxes were important sources of revenue for many governments from ancient times until the 19th century. In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and Margaret Thatcher in the 20th century. In the United States, voting poll taxes (whose payment was a precondition to voting in an election) have been used to disenfranchise impoverished and minority voters (especially under Reconstruction).[3]
Many economists brand poll taxes as regressive, putting a disproportionate tax burden on low-income people: for example, a $100 tax on an income of $10,000 is a 1% tax rate, while $100 tax on a $500 income is 20%. Its acceptance or "neutrality" depends on the balance between the tax demanded and the resources of the population. Low amounts generally go unnoticed, while high amounts may generate tax revolts such as the 1381 Peasants' Revolt in England and the 1906 Bambatha Rebellion against colonial rule in South Africa.[4][5]
Religious law[edit]
Mosaic Law[edit]
As prescribed in Exodus, Jewish law imposed a poll tax of a half-shekel, payable by every man above the age of twenty.
Ceylon[edit]
In Ceylon, a poll tax was levied by the British colonial government of Ceylon in 1920. The tax charged 2 rupees per year per male adult. Those who did not pay had to work on the roads for one day in lieu of the tax. The Young Lanka League protested the tax, led by A. Ekanayake Gunasinha, and it was repealed by the Legislative Council of Ceylon in 1925 following a motion submitted by C. H. Z. Fernando.[23]
France[edit]
In France, a poll tax, the capitation of 1695, was first imposed by King Louis XIV in 1695 as a temporary measure to finance the War of the League of Augsburg, and thus repealed in 1699. It was resumed during the War of Spanish Succession and in 1704 set on a permanent basis, remaining until the end of the Ancien regime.
Like the English poll tax, the French capitation tax was assessed on rank – for taxation persons, French society was divided in twenty-two "classes", with the Dauphin (a class by himself) paying 2,000 livres, princes of the blood paying 1500 livres, and so on down to the lowest class, composed of day laborers and servants, who paid 1 livre each. The bulk of the common population was covered by four classes, paying 40, 30, 10 and 3 livres respectively. Unlike most other direct French taxes, nobles and clergy were not exempted from capitation taxes. It did, however, exempt the mendicant orders and the poor who contributed less than 40 sous.
The French clergy managed to temporarily escape capitation assessment by promising to pay a total sum of 4 million livres per annum in 1695, and then obtained permanent exemption in 1709 with a lump sum payment of 24 million livres. The Pays d'états (Brittany, Burgundy, etc.) and many towns also escaped assessment by promising annual fixed payments. The nobles did not escape assessment, but they obtained the right to appoint their own capitation tax assessors, which allowed them to escape most of the burden (in one calculation, they escaped 7⁄8 of it).
Compounding the burden, the assessment on the capitation did not remain stable. The pays de taille personelle (basically, pays d'élection, the bulk of France and Aquitaine) secured the ability to assess the capitation tax proportionally to the taille – which effectively meant adjusting the burden heavily against the lower classes. According to the estimates of Jacques Necker in 1788, the capitation tax was so riddled in practice, that the privileged classes (nobles and clergy and towns) were largely exempt, while the lower classes were heavily crushed: the lowest peasant class, originally assessed to pay 3 livres, were now paying 24, the second lowest, assessed at 10 livres, were now paying 60 and the third-lowest assessed at 30 were paying 180. The total collection from the capitation, according to Necker in 1788, was 41 million livres, well short of the 54 million estimate, and it was projected that the revenues could have doubled if the exemptions were revoked and the original 1695 assessment properly restored.
The old capitation tax was repealed with the French Revolution and replaced, on 13 January 1791,[34] with a new poll tax as part of the contribution personnelle mobilière, which lasted well into the late 19th century. It was fixed for every individual at "three days's labor" (assessed locally, but by statute, no less than 1 franc 50 centimes and no more than 4 francs 50 centimes, depending on the area). A dwelling tax (impôt sur les portes et fenêtres, similar to the English window-tax) was imposed in 1798.
Russia[edit]
The Russian Empire imposed a poll tax in 1718.[40] Nikolay Bunge, Finance Minister from 1881 to 1886 under Emperor Alexander III, abolished it in 1886.[41] Poll taxes in Imperial Russia were determined by revision list enumerations.