a tax or payment of an equal amount for each person; the system of payments of this kind 人头税；按人摊派的费用；按人付费制度 a capitation allowance for books and equipment 书籍和设备的按人头补贴 a capitation fee for each pupil 按每个小学生的收费
Word Originearly 17th cent. (denoting the counting of heads): from late Latin capitatio ‘poll tax’, from caput ‘head’.
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capitation
Types of tax and taxation: back tax, capital gains tax, capitation...
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