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Glossary of the 1993 SNA - Definition of Term

TermPoll taxes
DefinitionPoll 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”.
Paragraphs8.54.
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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