CAPITATION

Pronunciation (US): (GB):

Meaning:

A tax levied on the basis of a fixed amount per person

Classified under:

Nouns denoting possession and transfer of possession

Hypernyms ("capitation" is a kind of...):

revenue enhancement; tax; taxation (charge against a citizen's person or property or activity for the support of government)

Hyponyms (each of the following is a kind of "capitation"):

poll tax (a tax of a fixed amount per person and payable as a requirement for the right to vote)