A levy imposed uniformly on each individual residing within a specific jurisdiction represents a tax assessment approach based on population. This form of taxation charges a fixed amount from every person, irrespective of their income, assets, or economic status. For instance, if a local government implements such a tax at $100 per person, every resident, regardless of wealth, owes that amount.
Historically, such levies have been employed to fund essential public services, under the premise that all residents benefit equally from these services. A perceived advantage lies in its simplicity and ease of collection. However, this taxation method is often criticized for its inherent regressivity, as it places a disproportionately heavier burden on lower-income individuals and families compared to those with higher financial resources. The flat nature of the tax means the percentage of income paid is much greater for those with less income.
