|An aspect of fiscal policy|
A single tax system is a system of taxation based primarily or exclusively on one tax, typically chosen for its special properties.
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.
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