A more thorough explanation:

A head tax is a type of tax that is levied on individuals, regardless of their income or wealth. It is also known as a poll tax.

For example, in the past, some countries imposed a head tax on immigrants entering the country. This meant that each person had to pay a fixed amount of money to enter the country, regardless of their financial situation.

Another example is the head tax that was imposed on Chinese immigrants in Canada from 1885 to 1923. This tax was discriminatory and was meant to discourage Chinese immigration to Canada.

These examples illustrate how a head tax can be used to target specific groups of people and can be unfair and discriminatory.