"Head tax" is the usual name for such a tax.
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a direct tax is divided among an individual person
No
direct tax
The Federal income tax is a progressive tax because the more a person makes in revenue, the more tax they will have to pay. The tax level or percentage is higher for those with a higher income, too.
There is no universal sales tax rate in America - each state, county and city applies their own sales tax. See 'Sources and related links' below for each rate.