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单词 poll tax
释义
poll tax

Economics
  • A lump-sum tax levied on every citizen at the same rate regardless of income or wealth. A poll tax is necessarily regressive, since it is a larger proportion of low incomes than of high incomes. The UK community charge of 1989–93, though it was labelled ‘the poll tax’ by its critics, was not exactly a poll tax because it had exemptions for some citizens and lower rates for some taxpayers, taking account of their lower incomes.


World History
  • A tax levied on every poll (or head) of the population. Poll taxes were granted by the English House of Commons in 1377, 1379, and 1380. The third of these poll taxes, for one shilling from every man and woman, was acknowledged as a cause of the Peasants’ Revolt. The community charge (1988–93) was a poll tax replacing domestic rates. However, its unpopularity was a major cause of the downfall of Margaret Thatcher. In 1993 it was replaced by the council tax.


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