single-tax

Sin"gle tax`. (Pol. Econ.) Defn: 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.

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