Definitions for: Single Tax

[n] a system of taxation in which a tax is levied on a single commodity (usually land)

Webster (1913) Definition: Sin"gle tax` (Pol. Econ.)
A tax levied upon land alone, irrespective of improvements,
-- advocated by certain economists as the sole source of
public revenue.

Whatever may be thought of Henry George's single-tax
theory as a whole, there can be little question that a
relatively higher assessment of ground rent, with
corresponding relief for those who have made
improvements, is a much-needed reform. --A. T.
Hadley.

See Also: revenue enhancement, tax, taxation

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