
Capitation
Tax Context
Capitation often relates to mandatory fees by a government; think of it as a per-head charge.

The local government implemented a capitation to fund public projects.
Historical Use
Capitation can sound archaic because such taxes were more common in the past.

In history books, we read that the rulers imposed a capitation on citizens.
Personal Impact
Capitation suggests a financial impact on individuals, not businesses or groups.

Each family member had to pay a capitation during the census year.
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