|An aspect of fiscal policy|
The single tax is a system that bases public revenue primarily or exclusively on land or natural resource values and also seeks to capture all land values. This idea is a more radical extension of physiocracy and is also the framework for modern Georgism, which applies the single tax to all commons.
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. These are unrelated movements, though they may seek to invoke the memory of this famous progressive era movement.
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