+A Head Tax is a fixed levy imposed equally on every individual, or 'head', within a population. Historically, it served as a means to raise state revenue or to discourage specific populations, often facing criticism for disproportionately affecting the poor. This form of [Poll Tax](/wiki/poll_tax) stands distinct from taxes based on wealth or income, and sometimes served as a barrier to [Immigration](/wiki/immigration).
+## See also
+- [Taxation](/wiki/taxation)
+- [Flat Tax](/wiki/flat_tax)
+- [Citizen](/wiki/citizen)
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