A poll tax, also known as a head tax or capitation tax, is a fixed amount of money levied on individuals, regardless of their income, wealth, or ability to pay. The term "poll" originally referred to "head" in English, which is why this tax is often called a head tax. Historically, poll taxes have been used in various countries and regions to raise revenue for governments or to regulate voting rights. ## Poll taxes in voting rights In the context of voting rights, a poll tax was often employed as a prerequisite for voting, requiring eligible citizens to pay a fee before being allowed to cast their vote. This practice was particularly prevalent in the United States, especially in the Southern states, during the late 19th and early 20th centuries. Poll taxes were designed to [[disenfranchise]] African Americans and low-income citizens, as they were unable to afford the tax and were therefore prevented from voting. The use of poll taxes for voting purposes has been largely criticized for being discriminatory and regressive. They have a disproportionate impact on low-income individuals and minority groups, effectively suppressing their [political participation](https://doctorparadox.net/category/politics/). In the United States, the 24th Amendment, ratified in 1964, abolished the use of poll taxes in federal elections. Later, [[The Supreme Court]]'s decision in Harper v. Virginia State Board of Elections (1966) ruled that poll taxes were un[[constitution]]al in state elections as well, on the grounds that they violated the Equal Protection Clause of the 14th Amendment. In summary, a poll tax is a fixed tax levied on individuals, historically used to raise revenue or regulate voting rights. Its use as a prerequisite for voting has been widely criticized and deemed unconstitutional in many contexts due to its discriminatory, regressive, and often [racist](https://doctorparadox.net/category/psychology/racism/) nature.