The New Palgrave Dictionary of Economics

2018 Edition
| Editors: Macmillan Publishers Ltd

Single Tax

  • Mason Gaffney
Reference work entry
DOI: https://doi.org/10.1057/978-1-349-95189-5_1501

Abstract

Single Tax is a generic label for the programme of Henry George and others to socialize land rent by substituting one heavy tax on land value for most other taxes. It is not an adequate descriptor but a slogan that caught on. ‘Land value taxation’ is more used today, especially for a limited tax by a local authority. In Scotland and England ‘taxation of ground values’ and ‘site-value rating’ are used.

Keywords

Excess burden of taxation George, H. Impôt unique Land rent Land tax Land value taxation Marginal-cost pricing Physiocracy Quesnay, F. Single tax Tax incidence 

JEL Classifications

B12 
This is a preview of subscription content, log in to check access.

Bibliography

  1. Brown, H.G. 1932. The economic basis of tax reform. Columbia: Lucas Bros.Google Scholar
  2. Douglas, R. 1976. Land, people and politics. London: Allison & Busby.Google Scholar
  3. Geiger, G.R. 1936. The theory of the land question. New York: Macmillan.Google Scholar
  4. Groenewegen, P.D. (ed. and trans.). 1977. The economics of A.R.J. Turgot. The Hague: Martinus Nijhoff.Google Scholar
  5. Holland, D.M. (ed.). 1970. The assessment of land value. Madison: University of Wisconsin Press.Google Scholar
  6. Howe, F.C. 1925. Confessions of a reformer. New York: Charles Scribner’s Sons.Google Scholar
  7. Lindholm, R.W., and A.D. Lynn Jr. (eds.). 1981. Land value taxation in thought and practice. Madison: University of Wisconsin Press.Google Scholar
  8. Lissner, W. (ed.). 1941. American journal of economics and sociology. New York: Robert Schalkenbach Foundation.Google Scholar
  9. Miller, J.D. (ed.). 1917. Single tax yearbook. New York: Single Tax Review Publishing Co.Google Scholar
  10. Scott, A. (ed.). Natural resource revenues: A test of federalism. Vancouver: University of British Columbia Press.Google Scholar
  11. Shearman, T. 1888. Natural taxation, 2nd ed. New York: Doubleday, 1911.Google Scholar
  12. Skouras, A. 1977. Land and its taxation in recent economic theory. Athens: Papazissis Publishers.Google Scholar
  13. Young, A.N. 1916. History of the single tax movement in the United States. Princeton: Princeton University Press.Google Scholar

Copyright information

© Macmillan Publishers Ltd. 2018

Authors and Affiliations

  • Mason Gaffney
    • 1
  1. 1.