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poll tax

(Encyclopedia)poll tax, a capital tax levied equally on every adult in the community. Although no longer a significant source of revenue for any major country, the poll tax did provide large sums for many governmen...

poll

(Encyclopedia)poll, technique for ascertaining the attitudes or opinions of the total, or some segment of the total, population on given questions, usually on political, economic, and social conditions. Sampling ...

land tax

(Encyclopedia)land tax, impost levied upon real property. It is sometimes called a real estate tax, especially when assessed against both improved and unimproved land. Probably the earliest direct tax and formerly ...

luxury tax

(Encyclopedia)luxury tax, levy on articles that are not essential to a normal standard of living. Such taxes may be imposed strictly for revenue purposes or they may be intended to discourage consumption of certain...

income tax

(Encyclopedia)income tax, assessment levied upon individual or corporate incomes. Although personal incomes were occasionally taxed in medieval Italian cities, the income tax is essentially a modern form of taxatio...

inheritance tax

(Encyclopedia)inheritance tax, assessment made on the portion of an estate received by an individual; it differs from an estate tax, which is a tax levied on an entire estate before it is distributed to individuals...

corporation tax

(Encyclopedia)corporation tax, imposts levied by federal, state, or local governments against corporations, their income, or their peculiar attributes, such as charters, capitalization, dividends, and franchises. I...

estate tax

(Encyclopedia)estate tax: see inheritance tax. ...

sales tax

(Encyclopedia)sales tax, levy on the sale of goods or services, generally calculated as a percentage of the selling price, and sometimes called a purchase tax. It is usually collected in the form of an extra charge...

single tax

(Encyclopedia)single tax, any levy that serves as the government's only source of revenue. Generally, however, it is understood to mean a tax derived from economic rent and used as the sole source of public receipt...