WorldAugust 24, 2026
capitation
kap-ih-TAY-shun
Definition
A direct tax levied per person, regardless of their income or property, also known as a poll tax.
Etymology
Derived from the Latin word 'caput', meaning 'head', it originally referred to a tax 'by the head' or per person.
In the news
The article mentions capitation as an example of a complex, specific constitutional provision that the author, Melissa Murray, explains to help readers understand the nuances of US law.
Everything You Wanted to Know About the Constitution but Were Afraid to Ask
Read the full article ↗Los Angeles Review of Books