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Found 1 definition: single tax.

single tax top

Pos: Noun Phrase

Noun single tax has 1 senses

   single tax(n = noun.possession) - a system of taxation in which a tax is levied on a single commodity (usually land);
is a kind of
revenue enhancement, tax, taxation


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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