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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Tax per head ： ウィキペディア英語版 Tax per head A head tax (also known as a poll tax, capitation, or community charge) is a tax of a uniform, fixed amount applied to an individual in accordance with the census (as opposed to a percentage of income, or any proxy for ability-to-pay). Head taxes were important sources of revenue for many governments from ancient times until the 19th century. They have also been used in the past, notably in the United States, to disenfranchise minority voters. In the United Kingdom, poll taxes were levied by the governments of John of Gaunt in the 14th century, Charles II in the 17th and Margaret Thatcher in the 20th century. ==Mosaic law== As prescribed in Exodus (30: 11-16) Jewish law imposed a poll tax of half-shekel, payable by every man above the age of twenty ("the rich shall not pay more and the poor shall not pay less"). The money was designated for the Tabernacle in the Exodus narrative and later for the upkeep of the Temple of Jerusalem. Priests, women, slaves and minors were exempted, although they could offer it voluntarily. Payment by Samaritans or Gentiles was rejected. It was collected yearly during the month of Adar, both at the Temple and at special collection bureaux in the provinces. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax per head」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.