Single tax

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For the monthly newspaper, see The Single Tax.

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.[1]

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] These are unrelated movements, though they may seek to invoke the memory of this famous progressive era movement.


  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