capital levy vs tax

capital levy and tax both are nouns.

Word	Noun	Adjective	Verb	Adverb
capital levy	Yes	No	No	No
tax	Yes	No	Yes	No

As nouns, tax is a hypernym of capital levy; that is, tax is a word with a broader meaning than capital levy:

capital levy: a tax on capital or property
tax: charge against a citizen's person or property or activity for the support of government

Other hypernyms of capital levy include revenue enhancement, taxation.

capital levy (noun)	tax (noun)
a tax on capital or property	charge against a citizen's person or property or activity for the support of government

capital levy (verb)	tax (verb)
	make a charge against or accuse
	use to the limit
	levy a tax on
	set or determine the amount of (a payment such as a fine)