---
entity_slug: poll_tax
evaluator: null
evaluated_at: '2026-02-23T06:07:26.898343'
overall_score: 4.2
scores:
- name: definition_precision
  value: 4.0
  max_value: 5.0
  rationale: The definition clearly distinguishes poll taxes as fixed individual levies
    rather than property or transaction-based taxes, and specifies their role in medieval
    compensation arrangements. The definition is precise and non-circular, though
    it could be slightly more concise.
- name: source_grounding
  value: 5.0
  max_value: 5.0
  rationale: This entity is well-grounded in Smith's actual discussion of medieval
    town-protector relationships in Book III, Chapter 3. The description accurately
    reflects Smith's analysis of how poll taxes functioned as part of the economic
    arrangements between towns and their feudal protectors.
- name: domain_placement
  value: 5.0
  max_value: 5.0
  rationale: The "Regulation" domain assignment is highly appropriate, as poll taxes
    represent a specific regulatory mechanism governing the relationship between political
    authority and economic activity. This fits perfectly within the broader category
    of institutional arrangements that shape economic behavior.
- name: vsm_relevance
  value: 3.0
  max_value: 5.0
  rationale: Poll taxes have some VSM relevance as a coordination mechanism (S2) between
    towns and protectors, and as part of the regulatory framework (S3) governing medieval
    economic relationships. However, the mapping is not particularly strong or illuminating
    for understanding systemic viability.
- name: explanatory_value
  value: 4.0
  max_value: 5.0
  rationale: This entity provides good explanatory value by illuminating a specific
    mechanism through which medieval towns achieved economic autonomy while maintaining
    political relationships. It reveals how taxation systems can create predictable
    revenue streams while enabling urban economic development.
---

# Evaluation: Poll Tax

## definition_precision — 4.0 / 5.0

The definition clearly distinguishes poll taxes as fixed individual levies rather than property or transaction-based taxes, and specifies their role in medieval compensation arrangements. The definition is precise and non-circular, though it could be slightly more concise.

## source_grounding — 5.0 / 5.0

This entity is well-grounded in Smith's actual discussion of medieval town-protector relationships in Book III, Chapter 3. The description accurately reflects Smith's analysis of how poll taxes functioned as part of the economic arrangements between towns and their feudal protectors.

## domain_placement — 5.0 / 5.0

The "Regulation" domain assignment is highly appropriate, as poll taxes represent a specific regulatory mechanism governing the relationship between political authority and economic activity. This fits perfectly within the broader category of institutional arrangements that shape economic behavior.

## vsm_relevance — 3.0 / 5.0

Poll taxes have some VSM relevance as a coordination mechanism (S2) between towns and protectors, and as part of the regulatory framework (S3) governing medieval economic relationships. However, the mapping is not particularly strong or illuminating for understanding systemic viability.

## explanatory_value — 4.0 / 5.0

This entity provides good explanatory value by illuminating a specific mechanism through which medieval towns achieved economic autonomy while maintaining political relationships. It reveals how taxation systems can create predictable revenue streams while enabling urban economic development.
