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.
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Gaffney, M. (2018). Single Tax. In: The New Palgrave Dictionary of Economics. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-349-95189-5_1501
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DOI: https://doi.org/10.1057/978-1-349-95189-5_1501
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