Single tax

Definition of Single tax

Sin´gle tax`
1.(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.

Related Words

revenue enhancement, tax, taxation
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