Sin"gle tax`. (Pol. Econ.)
A tax levied upon land alone, irrespective of improvements, -- advocated by certain economists as the sole source of public revenue.
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.
© Webster 1913