She must still be sore from being called a dumb retard for her head tax suggestions twice in a row.
A head tax? That doesn't sound very socialist!
I'm going to guess you mean "liberal" instead of socialist, socialism is a complex thing, but indeed, a head tax is the most obvious example of a regressive tax, those are the types of taxes that low earners pay disproportionally.
Several regressive taxes exist in most countries, such as VATs, fuel taxes or sin taxes, for example: tobacco taxes affect more poor people because low earners only smoke sightly less than high earners, both poorfags and richfags only have 2 lungs, and the demand for tobacco is very inelastic (this means that increases in prices doesn't lead to adjustments in demand for the product in question), 20 cigarretes costs $5 wheter you earn $25k a year or $2.5b a year.
There is another type of more egregious head tax, that's the money paid for licenses, compulsory insurance policies, etc... actually insurances are quite an exception, because not only they're not cheaper, they're actually more expensive for poor people, since poorfags tend to have lower life expectancies.
Head taxes don't exist in most nations for a reason.
While current advocates of head taxes are mostly edgy libertarians of the social darwinist or nietzschean elitist type. Ironically, the most well known case was during Maoist China, the Great Leap Forward policies created a head tax among farmers and countryside folks paid on steel.
