capitation

名词 capitation:

1. a tax levied on the basis of a fixed amount per person

cap.i.ta.tion

n.（名词）
A poll tax.
人头税
A payment or fee of a fixed amount per person.
按人收费：每人应付的固定支出或费用

来源：
Late Latin capit3tiô capit3tiôn-
后期拉丁语 capit3tiô capit3tiôn-
from Latin caput capit- [head] * see kaput-
源自 拉丁语 caput capit- [头] *参见 kaput-

【引伸】
cap.ita.tive
adj.（形容词）