I fail to understand how you can justify a poll tax on the entire population, yet exclude a significant proportion of that population from programmes that this tax is paying for.
A flat-rate poll tax would be politically unsustainable; even with a rebate scheme, the package would have an unacceptable impact on certain types of household.
Every year since 1990, the Gallup poll has asked Americans to assess all the presidents since John F. Kennedy. And every year, Kennedy comes out on top.