Glossary Item

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Poll Tax

A tax that levies the same amount of tax on each person liable to pay it irrespective of their ability to pay.

Poll taxes are correctly seen as regressive and so unjust as they do not take into account the capacity that  a person has to make payment of the sum owing in proportion to their income.

The attempt to introduce a poll tax to fund local government in the UK in the late 1980s and early 1990s and the subsequent protests and riots it gave rise to was one of the principal reasons for the downfall of Margaret Thatcher as UK prime minister after eleven years in office.


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