capitation

capitation
/ˌkæpɪˈteɪʃn; ˌkæpə`teʃən/ n
tax, fee or grant of an equal amount for each person 人头税; 按人收费; 按人计算的补助费
    [attrib 作定语]
a capi`tation allowance 按人计算的津贴.

牛津英汉双解词典