A poll tax, head tax, or capitation is a tax of a uniform, fixed amount per individual (as opposed to a percentage of income). Public finance is a field of economics concerned with paying for collective or governmental activities and with the administration and design of those activities The field of finance refers to the concepts of Time, Money and Risk and how they are interrelated Payroll tax generally refers to two kinds of taxes: Taxes which Employers are required to withhold from Employees Pay, also known as Withholding A capital gains tax (abbreviated CGT) is a Tax charged on Capital gains the profit realized on the sale of a non-inventory Asset that was purchased Stamp duty is a form of Tax that is levied on documents Historically a physical stamp (a Tax stamp) had to be attached to or impressed upon the document to denote Land value taxation (LVT (or site value taxation) is an Ad valorem tax where only the value of land itself is taxed A sales tax is a Consumption tax charged at the Point of purchase for certain goods and services Value added tax ( VAT) or goods and services tax ( GST) is a consumption Tax levied on value added. A flat tax (short for flat rate tax is a Tax system with a constant tax rate The tax tariff and trade laws of a political region State or Trade bloc determine which forms of consumption and production tend to be encouraged A tax haven is a place where certain Taxes are levied at a low rate or not at all In Economics, tax incidence is the analysis of the effect of a particular Tax on the distribution of economic welfare. In a Tax system and in Economics, the tax rate describes the burden Ratio (usually expressed as a Percentage) at which a business or person is A proportional tax is a Tax imposed so that the Tax rate is fixed as the amount subject to taxation increases A progressive tax is a Tax imposed so that the Tax rate increases as the amount subject to taxation increases A regressive tax is a Tax imposed in such a manner that the Tax rate decreases as the amount subject to taxation increases Tax advantage refers to the economic bonus which applies to certain accounts or Investments that are by Statute, tax-reduced tax-deferred or tax-free Personal income taxes See also Income tax in Australia Only the federal government imposes income taxes on individuals and this is the most significant source of Taxation in the British Virgin Islands is relatively simple by comparative standards photocopies of all of the tax laws of the British Virgin Islands would together amount to about 200 The level of Taxation in Canada is average among Organisation for Economic Co-operation and Development (OECD countries Taxes provide the most important revenue source for the Government of the People's Republic of China. See Government of Colombia for a wider perspective of Colombian government See Government of France for a wider perspective of French government Taxes in Germany —being a Federal Republic —are levied by the federation ( Bund) the States ( Länder) as well as the HK Inland Revenue Ordinance Cap112 is one of Hong Kong's Ordinances Taxes in India are levied by the Central Government and the State Governments This article ls with Taxation in Indonesia or pajak. Definitions "Pajak" in Indonesian for Tax and taxes whereas " Perpajakan The system of Taxation in Ireland is broadly similar to the system of Taxation in the United Kingdom. The Netherlands has a rich history dealing with taxation predating the Romanic period. Taxation in New Zealand is collected at a national level by the Inland Revenue Department (IRD on behalf of the Government of New Zealand. The Income tax in Peru is collected by the Superintendencia Nacional de Administración Tributaria, best known as SUNAT. The Russian Tax Code is the primary tax law for the Russian Federation. Individual income tax in Singapore forms part of two main sources of Income tax, the other being Corporate taxes on companies In Tanzania the Income Tax Act 2004 came into effect in July 2004 Taxation in the United Kingdom may involve payments to a minimum of two different levels of government The central government ( Her Majesty's Revenue and Customs) Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation Value added tax ( VAT) or goods and services tax ( GST) is a consumption Tax levied on value added. Comparison of Tax Rates around the world is a difficult and somewhat subjective enterprise This table lists countries by total 2005 Tax revenues (federal state and local as a percentage of GDP (Gross Domestic Product Economic policy refers to the actions that Governments take in the economic field. Monetary policy is the process by which the Government, Central bank, or monetary authority of a country controls (i the Supply of Money, A central bank, reserve bank, or monetary authority is the entity responsible for the Monetary policy of a country or of a group of member states In Economics, money supply, or money stock, is the total amount of money available in an Economy at a particular point in time The gold standard is a monetary system in which a region's common media of exchange are paper notes that are normally freely convertible into pre-set fixed quantities of Gold Fiscal policy, taking the scope of Budgetary policy, refers to government policy that attempts to influence the direction of the economy through changes in government taxes Government spending or government expenditure is classified by economists into three main types A budget deficit occurs when an Entity (often a Government) spends more Money than it takes in Government debt (also known as public debt or national debt) is Money (or credit) owed by any level of government either Central government Trade is the willing exchange of goods, services, or both Trade is also called Commerce. For other uses of this word see Tariff (disambiguation. A tariff is a tax imposed on goods when they are moved across a political boundary A trade pact is a wide ranging Tax tariff and trade pact that often includes Investment guarantees The field of finance refers to the concepts of Time, Money and Risk and how they are interrelated In Economics, a financial market is a mechanism that allows people to easily buy and sell ( Trade) financial Securities (such as stocks and bonds There are two basic financial market participant categories Investor vs Corporate finance is an area of Finance dealing with the financial decisions Corporations make and the tools and analysis used to make these decisions Personal finance is the application of the principles of Finance to the monetary decisions of an individual or family unit Public finance is a field of economics concerned with paying for collective or governmental activities and with the administration and design of those activities Financial regulations are a form of Regulation or supervision which subjects Financial institutions to certain requirements restrictions and guidelines aiming to A banker or bank is a Financial institution whose primary activity is to act as a payment agent for customers and to borrow and lend money Fractional-reserve banking is the banking practice in which Banks keep only a fraction of the value of their Bank notes and demand deposits in reserve Full-reserve banking is the Banking practice in which the full amount of each depositor's funds are available in reserve at the bank when each depositor Free banking is a theory of Banking in which commercial banks and market forces control the provision of banking services Islamic banking refers to a system of banking or banking activity that is consistent with Islamic law ( Sharia) principles and guided by Islamic economics When a corvée is commuted for cash payment, in effect it becomes a poll tax (and vice versa, if a poll tax obligation can be worked off). Corvée is labour often but not always unpaid that persons in power have authority to compel their subjects to perform unless commuted in some way such as by a cash payment sometimes this was Such taxes were important sources of revenue for many governments from ancient times into the 19th century, but are not any more. 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 disfranchise poor people, including African Americans, Native Americans, and white people of non-British descent. Suffrage (from the Latin suffragium, meaning "voting tablet" and figuratively "right to vote" probably from suffrago "hough" and originally Disenfranchisement or disfranchisement is the revocation of the right of Suffrage (the right to vote to a person or group of people or rendering a person's vote African Americans or Black Americans are citizens or residents of the United States who have origins in any of the black populations of Africa Native Americans in the United States are the indigenous peoples from the regions of North America now encompassed by the continental United States In the United Kingdom, such taxes were levied by John of Gaunt and Margaret Thatcher in the 14th and 20th centuries respectively. The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom, the UK or Britain,is a Sovereign state located John of Gaunt 1st Duke of Lancaster (second creation 1st Duke of Aquitaine (6 March 1340 &ndash 3 February 1399 was a member of the House of Plantagenet, the third Margaret Hilda Thatcher Baroness Thatcher LG, OM, PC, FRS (born 13 October 1925
The word poll is an English word that once meant "head", hence the name poll tax for a per-person tax. However, in the United States, the term has come to be used almost exclusively for a fixed tax applied to voting. The United States of America —commonly referred to as the Since "going to the polls" is a common idiom for voting (deriving from the fact that early voting involved head-counts), a new folk etymology has supplanted common knowledge of the phrase's true origins in America. Folk etymology is a term used in two distinct ways A commonly held misunderstanding of the origin of a particular word a False etymology.
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A poll tax in the sense of capitation plays a significant role in the history of taxation in the United States and the adoption of income tax as a significant source of government funding. Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation However, the second meaning of poll tax, namely a tax to be paid as a prerequisite to voting, is more widely known in the US today. It was widely used in the South after the turn of the century in combination with other measures to bar black and poor whites from voter registration and voting. Recent debate has arisen about whether requiring citizens to purchase a state identification card (to prevent voter fraud) acts as a poll tax and bars poor voters from voting. [1]This argument is rendered moot if the voter identification card is made available for free.
The capitation clause of Article I of the United States Constitution, reads "[n]o capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken. Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation Article One of the United States Constitution describes the powers of the legislative branch of the United States government, known as Congress The Constitution of the United States of America is the supreme Law of the United States. " Capitation here means a tax of a uniform, fixed amount per taxpayer. [2] Direct tax means a tax levied directly by the United States federal government on taxpayers, as opposed to a tax on events or transactions. The term direct tax has more than one meaning a colloquial meaning and in the United States a constitutional law meaning The federal government of the United States is the central United States Governmental body established by the United States Constitution. [3]
The United States government levied direct taxes from time to time during the 18th and early 19th centuries. It levied direct taxes on the owners of houses, land, slaves, and estates in the late 1790s, but cancelled the taxes in 1802.
An income tax is neither a poll tax nor a capitation, as the amount of tax will vary from person to person depending on each person's income. Until a United States Supreme Court decision in 1895, all income taxes were deemed to be excises (indirect taxes). The Revenue Act of 1861 established the first income tax in the United States, to pay for the cost of the American Civil War. The Revenue Act of 1861, formally cited as Act of August 5 1861 Chap Causes of the war See also Origins of the American Civil War, Timeline of events leading to the American Civil War The coexistence of a slave-owning South This income tax was abolished after the war, in 1872. Another income tax statute in 1894 was overturned in Pollock v. Farmers' Loan & Trust Co. in 1895, where the Supreme Court held that income taxes on income from property, such as rent income, interest income, and dividend income (but not income taxes on income from wages, employment, etc. Pollock v Farmers' Loan & Trust Company, 157 US 429, aff'd on reh'g, 158 U The Supreme Court of the United States is the highest judicial body in the United States and leads the federal judiciary. ) were to be treated as direct taxes. Because the statute in question had not apportioned income taxes on income from property by population, the statute was ruled unconstitutional. Finally, ratification of the Sixteenth Amendment to the United States Constitution in 1913 made possible modern income taxes, by removing the requirement of apportionment with respect to income taxes. Ratification is the act of giving official sanction or approval to a formal document such as a treaty or constitution The
The United States government does not levy capitation taxes today. [3]
A poll tax, in the sense of a discrimination tax which was a pre-condition of the exercise of the right to vote, emerged in some US states in the late 19th century. After the right to vote was extended to all races by the enactment of the Fifteenth Amendment, many Southern states enacted poll tax laws which often included a grandfather clause that allowed any adult male whose father or grandfather had voted in a specific year prior to the abolition of slavery to vote without paying the tax. The Fifteenth Amendment ( Amendment XV) of the United States Constitution prohibits each government in the United States to prevent a citizen from voting based on that A grandfather clause is a term used in US English for an exception that allows an old rule to continue to apply to some existing situations when a new rule will apply to all future situations These laws achieved the desired effect of disfranchising African and Native Americans as well as poor whites who immigrated after the year specified.
The United States government did not levy poll taxes that blocked access to voting rights. Partly this is because the national government earned its revenues from income tax and excise taxes rather than from capitation, which required apportionment among the states. [3] Also, this is because the national government did not conduct elections for its offices, instead delegating conduct of elections to the states.
The 24th Amendment, ratified in 1964, outlawed the use of this tax (or any other tax) as a pre-condition in voting in Federal elections. Amendment XXIV (the Twenty-fourth Amendment) of the United States Constitution prohibits both Congress and the states from conditioning the right to vote in The 1966 Supreme Court case Harper v. Virginia Board of Elections extended this explicit enactment as a matter of judicial interpretation of a more general provision, ruling that the imposition of a poll tax in state elections violated the Equal Protection Clause of the 14th Amendment to the United States Constitution. Year 1966 ( MCMLXVI) was a Common year starting on Saturday (link will display full calendar of the 1966 Gregorian calendar. The Supreme Court of the United States is the highest judicial body in the United States and leads the federal judiciary. Harper v Virginia Board of Elections,, was a case in which the U The Equal Protection Clause, part of the Fourteenth Amendment to the United States Constitution, provides that "no state shall… deny to any person The Fourteenth Amendment ( Amendment XIV) to the United States Constitution is one of the post- Civil War Reconstruction Amendments, first This is one of several rulings that rely on the Equal Protection Clause of the 14th Amendment rather than the more direct provision of the 15th. The Equal Protection Clause, part of the Fourteenth Amendment to the United States Constitution, provides that "no state shall… deny to any person In a two-month period in the spring of 1966, the last four states to still charge a poll tax laws had those laws declared unconstitutional by Federal courts, starting with Texas on February 9. Decisions followed for Alabama (Mar. 3) and Virginia (Mar. 25). Mississippi's $2. 00 poll tax was the last to fall, declared unconstitutional on April 8, 1966, by a Federal panel in Jackson, Miss. [4] :)
The poll tax was essentially a lay subsidy (a tax on the movable property of most of the population) to help fund war. Personal property is a type of Property. In the Common law systems personal property may also be called chattels or personalty. It had first been levied in 1275 and continued, under different names, until the 17th century.
People were taxed a percentage of the assessed value of their movable goods. In Mathematics, a percentage is a way of expressing a number as a Fraction of 100 ( per cent meaning "per hundred" That percentage varied from year to year and place to place, and which goods could be taxed differed between urban and rural locations. Rural areas can be large and isolated (also referred to as "the country" and/or "the countryside over the course of time
Churchmen were exempt, as were the poor, workers in the Royal Mint, inhabitants of the Cinque Ports, tin workers in Cornwall and Devon, and those who lived in the Palatinate counties of Cheshire and Durham. Clergy is the generic term used to describe the formal religious leadership within a given Religion. The Royal Mint is the body permitted to manufacture or mint, coins in the United Kingdom. Cinque Ports is also the name of a 1703 Galleon (ship The Confederation of Cinque Ports (sɪŋk pɔrts is a historic series of coastal Tin is a Chemical element with the symbol Sn (stannum and Atomic number 50 Cornwall ( Kernow ˈkɛɹnɔʊ is the most southwesterly county of England, on the Peninsula that lies to the west of the River Tamar Devon is a large county in the South West of England. The county is also referred to as Devonshire, but that is an entirely unofficial name A county palatine is an area ruled by a Count palatine (or Earl palatine who may hold the higher title of Duke) with special authority and autonomy Cheshire (or archaically the County of Chester) is a county in North West England. Durham (ˈdʌrəm in RP, locally ˈdʏrəm is a small city and main settlement of the City of Durham district of County Durham, England
John of Gaunt, the regent of Richard II of England, levied a poll tax in 1377 to finance the war against France. John of Gaunt 1st Duke of Lancaster (second creation 1st Duke of Aquitaine (6 March 1340 &ndash 3 February 1399 was a member of the House of Plantagenet, the third Richard II (6 January 1367 &ndash ca 14 February 1400 was King of England from 1377 until he was deposed in 1399 This article is about the country For a topic outline on this subject see List of basic France topics. This tax covered almost 60% of the population, far more than lay subsidies had earlier. It was levied three times, in 1377, 1379 and 1381. Each time the basis was slightly different. In 1377, everyone over age 14 and not exempt had to pay a groat (4d) to the Crown. By 1379 that had been graded by social class, with the lower limit raised to 16, and 15 two years later. The levy in 1381 was particularly unpopular, as each person aged over 15 was required to pay the amount of one shilling, which was then a large amount. The shilling is a unit of Currency used in current and former Commonwealth countries and was continued to be used in countries that left the commonwealth This provoked the Peasants' Revolt in 1381, due in part to attempts to restore feudal conditions in rural areas.
The Community Charge was a poll tax to fund local government in the United Kingdom, instituted in 1989 by the government of Margaret Thatcher. The Community Charge, popularly known as the " poll tax " was a system of taxation introduced in replacement of the rates to part fund Local government Local government in the United Kingdom is arranged into four different systems with one each for England Northern Ireland Scotland and Wales Margaret Hilda Thatcher Baroness Thatcher LG, OM, PC, FRS (born 13 October 1925 It replaced the rates (tax) that were based on the notional rental value of a house. Rates are a type of taxation system in the United Kingdom, and in places with systems deriving from the British one used to fund Local government. The abolition of rates was in the manifesto of Thatcher's Conservative Party in the 1979 general election, and the replacement was proposed in the Green Paper of 1986, Paying for Local Government. The Conservative Party (officially the Conservative and Unionist Party) is a Political party in the United Kingdom. Background Callaghan had succeeded Harold Wilson as Labour Prime Minister after the latter's surprise resignation in April 1976 It was a fixed tax per adult resident, but there was a reduction for poor people. Each person was to pay for the services provided in their community. This proposal was contained in the Conservative Manifesto for the 1987 General Election. The Conservative Party (officially the Conservative and Unionist Party) is a Political party in the United Kingdom. For the Roxy Music album see Manifesto (album. A manifesto is a public declaration of principles and intentions often Results |} All parties gaining over 500 votes listed Campaign and policies The Conservatives' campaign emphasized lower taxes a strong economy and defence The new tax replaced the rates in Scotland from the start of the 1989/90 financial year and in England and Wales from the start of the 1990/91 financial year. Scotland ( Gaelic: Alba) is a Country in northwest Europethat occupies the northern third of the island of Great Britain. England is a Country which is part of the United Kingdom. Its inhabitants account for more than 83% of the total UK population whilst its mainland
The system was unpopular. It seemed to shift the tax burden from rich to poor, as it was based on the number of people living in a house rather than its estimated price. Many tax rates set by local councils proved to be much higher than earlier predictions, leading to resentment even among people who had supported it. The tax in different boroughs differed dramatically because local taxes paid by businesses varied and grants by central government to local authorities sometimes varied capriciously.
There were mass protests, called by the All-Britain Anti-Poll Tax Federation to which the vast majority of local Anti Poll Tax Unions (APTUs) were affiliated. The All Britain Anti Poll Tax Federation ("the Fed" was an organisation in Scotland, England and Wales to co-ordinate the activities of local Anti-Poll Tax Unions (APTUs were set up in local areas throughout Scotland, England and Wales to organise against the Community Charge (" In Scotland the APTUs called for mass non-payment and these calls rapidly gathered widespread support which spread to England and Wales, even though non-payment meant that people could be prosecuted. In some areas, 30% of former ratepayers defaulted. While owner-occupiers were easy to tax, those who regularly changed accommodation were almost impossible to pursue if they chose not to pay. The cost of collecting the tax rose steeply while the returns from it fell. Enforcement measures became increasingly draconian, and unrest grew and culminated in a number of Poll Tax Riots. The Poll Tax Riots were mass disturbances or riots, which occurred in Britain during protests against the Community Charge (commonly known as the The most serious was in a protest at Trafalgar Square, London, on March 31, 1990, of more than 200,000 protesters. Trafalgar Square is a square in central London, England. With its position in the heart of London it is a tourist attraction its trademark is Nelson's Events 307 - After divorcing his wife Minervina, Constantine marries Fausta, the daughter of the retired Roman Emperor Year 1990 ( MCMXC) was a Common year starting on Monday (link displays the 1990 Gregorian calendar) A Labour MP, Terry Fields, was jailed for 60 days for refusing to pay his poll tax. Terence Fields, known as Terry Fields, ( 8 March 1937 &ndash 28 June 2008) was a British politician, trades
This unrest was instrumental in toppling Margaret Thatcher in 1990. Her replacement, John Major, replaced the Community Charge with the Council Tax system, effective from 1993-94. Sir John Major KG CH ACIB (born 29 March 1943 is a British Politician who was Prime Minister of the United Kingdom Council Tax is the system of local Taxation used in England, Scotland and Wales to part fund the services provided by local government in each That tax was very similar to the rating system that preceded the Poll Tax. The main differences were that it was levied on capital value rather than notional rental value of a property, and that it had a 25% discount for single-occupancy dwellings.
The Chinese Immigration Act of 1885 stipulated that all Chinese entering Canada would be subjected to a head tax of $50. The Chinese head tax was a fixed fee charged for each Chinese person entering Canada. The Chinese Immigration Act of 1885 placed a Head tax on all Chinese Immigrants coming to Canada, forcing them to pay a fifty dollar China ( Wade-Giles ( Mandarin) Chung¹kuo² is a cultural region, an ancient Civilization, and depending on perspective a National Country to "Dominion of Canada" or "Canadian Federation" or anything else please read the Talk Page The act was mostly to discourage the lower class Chinese from entering, since Canada still welcomed the rich Chinese merchants who could afford the head tax. After the Government of Canada realized that the $50 fee did not effectively eliminate Chinese from entering Canada, the government passed the Chinese Immigration Act of 1900 and 1903, increasing the tax to $100 and $500, respectively.
On June 22, 2006, the Prime Minister of Canada Stephen Harper delivered a message of redress for a head tax once applied to Chinese immigrants. Events 217 BC - Battle of Raphia: Ptolemy IV of Egypt defeats Antiochus III the Great of the Seleucid kingdom. Year 2006 ( MMVI) was a Common year starting on Sunday of the Gregorian calendar. The Prime Minister of Canada ( French: Premier ministre du Canada) is the primary Minister of the Crown, chairman of the Cabinet, and thus WikipediaManual of Style (biographies#Honorific prefixes --> Stephen Joseph Harper PC [5] Chinese-Canadian groups are told not to expect the government to offer a multi-million-dollar compensation package to survivors who paid it, widows and their children.
The numbers of the Chinese immigration went from 20 000 a year to 8 people after the government imposed "head tax". New Zealand imposed a poll tax on Chinese immigrants during the 19th and early 20th centuries New Zealand imposed a poll tax on Chinese immigrants during the 19th and early 20th centuries. The poll tax was effectively lifted in the 1930s following the invasion of China by Japan, and was finally repealed in 1944. Prime Minister Helen Clark offered New Zealand's Chinese community an official apology for the poll tax on 12 February 2002. Helen Elizabeth Clark (born 26 February 1950 is the 37th and current Prime Minister of New Zealand. Events 1429 - English Forces under Sir John Fastolf defend a supply convoy carrying rations to the army besieging Orleans from attack by the See also 2002 (disambiguation Year 2002 ( MMII) was a Common year starting on Tuesday of the Gregorian calendar. [6]