Proportional Tax

Taxes, or at least the lawmakers who create them, try to be fair-ish when they are levied. That's why so many taxes come in the form of a percentage, rather than a flat fee. That is, most taxes are proportional to the size of the purchase being made. Income tax is a percentage; sales tax is a percentage of the cost of the item; real estate tax is a percentage of the value of the home in one form or another.

So what's a non-proportional tax? Eh, like a per-head, or per person tax. Enter a national park and you'll pay an $18-ish tax or something like that, whether you're a schoolteacher or Bill Gates. That tax isn't proportional to anything; it's just a per-human tax.

Good? Bad? No idea. Just don't feed the bears.