Capitation
/ˌkæpɪˈteɪʃən/noun
A tax, payment, or assessment levied at a fixed rate for each person.
Did you know?The term comes from the Latin word for “head,” because ancient and medieval authorities often calculated certain taxes literally per person rather than by property or income.
Etymological Timeline
Proto-Indo-European
PIE
*kaput
“Head; the top or foremost part”
Classical Latin
Latin
caput
“Head; person; chief or principal part”
Late Latin
Latin
capitatio
“A tax or assessment imposed per head”
Medieval Latin
Medieval Latin
capitatio
“A poll tax or payment calculated for each person”
15th Century
English
capitation
“A tax levied on each individual”
Modern English
English
capitation
“A fixed payment or assessment made for each person”