Which Is a Single Tax?

A single tax is a system of taxation based mainly or exclusively on one tax, typically chosen for its special properties, often being a tax on land value. The idea of a single tax on land values was proposed independently by John Locke and Baruch Spinoza in the 17th century.

What is a single tax system?

A single tax occurs in a system in which the tax is levied on one subject. There is only one tax which constitutes the sources of public revenue. One simple form of a single tax is the poll tax, or the head tax which is imposed on a person irrespective of his income, or wealth or profession, etc.

Is there a single tax?

Single tax, originally a tax upon land values proposed as the sole source of government revenues, intended to replace all existing taxes. The term itself and the modern single-tax movement originated with the publication of the American economist Henry George's Progress and Poverty in 1879.