A tax, such as a sales tax or value-added tax, that is levied on goods or services rather than individuals and is ultimately paid by consumers in the form of higher prices.
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A Poll tax is a direct tax. A poll tax, head tax, or capitation is a tax of a uniform, fixed amount per individual (as opposed to a percentage of income).
In the constitution, Tax on voters is called Poll tax
The most popular form of tax at the county level is sales 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.
proportional