A poll tax is a tax that is levied on individuals, regardless of their income or property. This type of tax is often seen as regressive, as it places a heavier burden on those with lower incomes. However, there are other terms that can be used to describe similar taxes. For example, a head tax, also known as a capitation tax, is a tax that is levied on each individual regardless of their income. Meanwhile, a per capita tax is similar to a poll tax, but is levied on a per-person basis instead of a flat rate. Other terms, such as a personal property tax or a vehicle tax, may be used to refer to specific types of taxes that are levied on individuals or their belongings.