Single tax

Sin·gle tax

Single tax
  1. A tax levied upon land alone, irrespective of improvements, -- advocated by certain economists as the sole source of public revenue. (Pol. Econ.)
    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.