The New Palgrave Dictionary of Economics

2018 Edition
| Editors: Macmillan Publishers Ltd

Single Tax

  • Mason Gaffney
Reference work entry


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.


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 

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© Macmillan Publishers Ltd. 2018

Authors and Affiliations

  • Mason Gaffney
    • 1
  1. 1.