Single Tax
the principle held by HENRY GEORGE (q. v.) and his followers, that the value which the growth and improvement of the community attaches to land should be taken for the use of the community, so that no tax need be levied on the product of labor, but all public revenues for national, state, county, and municipal purposes could be raised by a single tax on land values, irrespective of improvement. The originator urged the adoption of his theory on two grounds, "governmental expediency" and "social justice."
Mr. George stated his theories in "Progress and Poverty," a book that appeared in 1879.