Poll tax is a tax levied equally on all the citizens of a community. The amount of the tax is the same for a poor person as it is for a rich one. The term poll tax comes from the old English word poll, which means head. Many people refer to it as a head tax. A poll tax is sometimes called a capitation tax, from the Latin word caput, meaning head. Some people object to poll taxes because they feel taxes should be based only on income and property. However, many economists favor poll taxes because they believe that such taxes do not lessen a person's incentive to earn more money.