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Glossary of the 1993 SNA - Definition of Term

Term	Poll taxes
Definition	Poll taxes are taxes levied as specific amounts of money per adult person, or per household, independently of actual or presumed income or wealth; they are part of “miscellaneous current taxes”.
Paragraphs	8.54.
Other References	[OECD 6000]

It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.

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