A levy imposed uniformly on every particular person residing inside a particular jurisdiction represents a tax evaluation method based mostly on inhabitants. This type of taxation expenses a hard and fast quantity from each particular person, regardless of their revenue, belongings, or financial standing. For example, if a neighborhood authorities implements such a tax at $100 per particular person, each resident, no matter wealth, owes that quantity.
Traditionally, such levies have been employed to fund important public providers, below the premise that each one residents profit equally from these providers. A perceived benefit lies in its simplicity and ease of assortment. Nevertheless, this taxation technique is commonly criticized for its inherent regressivity, because it locations a disproportionately heavier burden on lower-income people and households in comparison with these with greater monetary sources. The flat nature of the tax means the share of revenue paid is way larger for these with much less revenue.
