D defs.my
Entry 1 sense Webster, 1913

Single tax

· Sin·gle tax · IPA
01 A tax levied upon land alone, irrespective of improvements, -- advocated by certain economists as the sole source of public revenue.
  1. 1.
    A tax levied upon land alone, irrespective of improvements, -- advocated by certain economists as the sole source of public revenue.(Pol. Econ.)
    “Whatever may be thought of Henry George's single-tax theory as a whole, there can be little question that a relatively higher assessment of ground rent, with corresponding relief for those who have made improvements, is a much-needed reform.” — A. T. Hadley.