head tax - definition in the Business English Dictionary - Cambridge Dictionaries Online

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English definition of “head tax”

head tax

noun [C or U]
 
 
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)
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