Single tax

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For the monthly newspaper, see The Single Tax.

A single tax system is a system of taxation based primarily or exclusively on one tax, typically chosen for its special properties.[1]

The original proposal for a single tax, and consequently the one most commonly known and referred to as a "single tax", is the Georgist proposal for a tax system based exclusively on land value taxes. More recently others have made proposals for a single tax based on other revenue models such as the FairTax proposal which is based on a consumption tax. Flat tax proposals have also been referred to as single taxes.[2]

References[edit]

  1. ^ Young, Nichols (1916). The single tax movement in the United States. Princeton University Press. Retrieved 2012-10-21. 
  2. ^ Calls for single 30% income tax rate