In England, the Thatcher government substituted a "poll tax" for the local property tax.People took strong exception to the tax, which is basically a head or "lump sum" tax.The principle of taxation such a tax violates is called

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The ability-to-pay principle states that those with more ability to pay taxes should pay more. A head or "lump sum" tax like the poll tax does not take into account one's ability to pay and thus violates this principle. The benefits principle states that those who receive the most benefit from government services should pay the most taxes, while the excess burden principle relates to the concept that taxes have a negative impact on economic efficiency. The constitutional principle is a broad term and not applicable in this context.

In England, the Thatcher Government Substituted a "Poll Tax" for the Local