Head control principle

The head tax principle is an alternative taxation principle to the tax performance principle. In Great Britain, a municipal head tax was levied in 1989/90. A proposal by Margret Thatcher failed. The head tax was levied regardless of personal and social circumstances or the level of income and assets of community members of legal age. Poll taxes are still levied in some Swiss cantons. The poll tax is considered a "simple tax", but contradicts all essential taxation principles (principles of national taxation).

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