Meaning of “head tax” in the English Dictionary

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"head tax" in Business English

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head taxnoun [ C or U ]

uk us TAX

a tax that is the same amount for everyone and is not based on income:

Companies with 50 or more workers pay $4 a month per employee under a head tax that's widely despised because it penalizes businesses with large payrolls.

(Definition of “head tax” from the Cambridge Business English Dictionary © Cambridge University Press)