26 lines
691 B
Markdown
26 lines
691 B
Markdown
<!-- generated: provider=openrouter model=arcee-ai/trinity-large-preview:free date=2026-02-19 source=book-5-chapter-02 -->
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# Capitation Tax
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## Definition
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A tax levied on individuals regardless of their wealth or income, typically
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assessed according to rank or supposed fortune, which tends to be arbitrary
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and unequal in its burden on different social classes.
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## Source Chapter
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Book V, Chapter 2
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## Context
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Smith criticizes capitation taxes as being either arbitrary when proportioned
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to fortune or unequal when proportioned to rank, and discusses how such taxes
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have been implemented in various countries with different degrees of severity.
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## Economic Domain
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General Theory
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---
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