Word Study
single tax
CIDE DICTIONARY
single tax,
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." [Webster 1913 Suppl.]
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