Thesaurus: single tax

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1. n. a system of taxation in which a tax is levied on a single commodity (usually land)
2. 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.
3. A tax levied upon land alone, irrespective of improvements, --advocated by certain economists as the sole source of public revenue.