References in periodicals archive ?
Suicide takes care of capitation tax obligations, and not buying real estate takes care of real-estate tax obligations.
And if by "capitation tax" we mean a lump-sum head tax, a capitation tax is automatically apportioned anyway (since the special counting rules for slaves and Indians not taxed are no longer relevant).
Even if a capitation tax could in theory be graduated, and Adam Smith made noises to that effect, the apportionment rule points toward a lump-sum head tax.
In a capitalist economy, the function of a capitation tax is to afford a sure revenue to the state (Smith, 1937-821).
As previously shown, the terms human capital, head tax, capitation tax, and capital flow evolved as metaphors to help describe the different functions of capital in capitalism.