inst itute ▁a ▁b ach elor ▁tax ▁locally . ▁ ▁Poland ▁In ▁ 1 9 4 6 ▁Poland ▁introduced ▁By k owe , ▁which ▁was ▁a ▁tax ▁on ▁child less ness ▁that ▁included ▁a ▁tax ▁on ▁those ▁un mar ried ▁above ▁ 2 1 ▁years ▁from ▁January ▁ 1 , ▁ 1 9 4 6 ▁to ▁November ▁ 2 9 , ▁ 1 9 5 6 . ▁ ▁It ▁was ▁later ▁extended ▁to ▁those ▁over ▁ 2 5 ▁years ▁of ▁age ▁until ▁January ▁ 1 , ▁ 1 9 7 3 ▁when ▁it ▁was ▁repe aled . ▁ ▁It ▁formed ▁a ▁part ▁of ▁Commun ist ▁n atal ist ▁policies ▁and ▁other ▁tax es ▁on ▁child less ness ▁that ▁were ▁instit uted ▁in ▁the ▁Soviet ▁Union ▁and ▁Roman ia ▁at ▁around ▁the ▁same ▁time . ▁ ▁Soviet ▁Union ▁A ▁child less ness ▁tax ▁was ▁enfor ced ▁in ▁the ▁USS R ▁from ▁ 1 9 4 1 ▁to ▁ 1 9 9 0 ; ▁it ▁was ▁applied ▁to ▁child less ▁men ▁from ▁ 2 5 ▁to ▁ 5 0 ▁years ▁of ▁age ▁and ▁to ▁child less ▁married ▁women ▁from ▁ 2 0 ▁to ▁ 4 5 ▁years ▁of ▁age . ▁The ▁tax ▁was ▁income ▁based , ▁taking ▁ 6 % ▁of ▁the ▁child less ▁person ' s ▁w ages . ▁ ▁Between ▁ 1 9 9 1 ▁and ▁ 1 9 9 2 , ▁the ▁tax ▁was ▁only ▁applied ▁to ▁men , ▁before ▁being ▁rev oked ▁due ▁to ▁the ▁dissol ution ▁of ▁the ▁Soviet ▁Union