This article is about systems of taxation based on one tax. For the economic philosophy based on the writings of Henry George, see Georgism.
For the monthly newspaper, see The Single Tax. For the tax on unmarried people, see Bachelor tax.
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A single tax is a system of taxation based mainly or exclusively on one tax, typically chosen for its special properties, often being a tax on land value.[1][2]
Pierre Le Pesant, sieur de Boisguilbert and Sébastien Le Prestre de Vauban were early advocates for a single tax, but, rejecting the claim that land has certain economic properties which make it uniquely suitable for taxation, they instead proposed a flat tax on all incomes.[3]
In the late 19th and early 20th century, a populist single tax movement emerged which also sought to levy a single tax on the rental value of land and natural resources, but for somewhat different reasons.[4] This "Single Tax" movement later became known as Georgism, after its most famous proponent Henry George. It proposed a simplified and equitable tax system that upholds natural rights and whose revenue is based exclusively on ground and natural resource rents, with no additional taxation of improvements such as buildings. Some libertarians advocate land value capture as a consistently ethical and non-distortionary means to fund the essential operations of government, the surplus rent being distributed as a type of guaranteed basic income, traditionally called the citizen's dividend, to compensate those members of society who by legal title have been deprived of an equal share of the earth's spatial value and equal access to natural opportunities (see geolibertarianism).
Related taxes derived in principle from the land value tax include Pigouvian taxes to internalize the external costs of pollution more efficiently than litigation, as well as severance taxes on raw material extraction to regulate the depletion of unreplenishable natural resources and to prevent irreparable damage to valuable ecosystems through unsustainable practices such as overfishing.
There have been other proposals for a single tax concerning property, goods, or income.[5] Others have made proposals for a single tax based on other revenue models, such as the FairTax proposal for a consumption tax and various flat tax proposals on personal incomes.[6]
^"English definition of "single tax"". Cambridge University Press. Retrieved 14 December 2014.
^Shearman, Thomas G. (1899). "The Single Tax: What and Why". American Journal of Sociology. 4 (6): 742–757. ISSN 0002-9602. The single tax, therefore, implies the total abolition of all taxes upon personal property, buildings, and improvements, of all custom tariffs, all excise duties, all stamp duties, all poll taxes, and, in short, every tax of every description, except that which is now levied upon the rent of bare land.
^Steiner, Phillippe (2003) "Physiocracy and French Pre-Classical Political Economy", Chapter 5. in eds. Biddle, Jeff E, Davis, Jon B, & Samuels, Warren J.: A Companion to the History of Economic Thought. Blackwell Publishing, 2003.
^Young, Nichols (1916). The single tax movement in the United States. Princeton University Press. Retrieved 2012-10-21.
^Seligman (1894). "The Income Tax". Political Science Quarterly. 9 (4): 610–648. doi:10.2307/2139851. JSTOR 2139851.
A singletax is a system of taxation based mainly or exclusively on one tax, typically chosen for its special properties, often being a tax on land value...
Georgism, also called in modern times Geoism, and known historically as the singletax movement, is an economic ideology holding that people should own the value...
The SingleTax Party started as the Land Value Tax Party in 1910 and was renamed the Commonwealth Land Party for the presidential campaign of 1924. Its...
Singletax party: Justice Party of Denmark SingleTax Party of the USA This disambiguation page lists articles associated with the title Singletax party...
The SingleTax was a monthly newspaper launched in June 1894 and published in Glasgow by the Scottish Land Restoration Union. The periodical changed its...
governments impose an income tax. They are determined by applying a tax rate, which may increase as income increases, to taxable income, which is the total...
Tax evasion is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate...
upon it. It is also known as a location value tax, a point valuation tax, a site valuation tax, split rate tax, or a site-value rating. Some economists favor...
flat tax (short for flat-rate tax) is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax base...
A Pigouvian tax (also spelled Pigovian tax) is a tax on any market activity that generates negative externalities (i.e., external costs incurred by third...
In economics, tax incidence or tax burden is the effect of a particular tax on the distribution of economic welfare. Economists distinguish between the...
An ad valorem tax (Latin for "according to value") is a tax whose amount is based on the value of a transaction or of a property. It is typically imposed...
The SingleTax League was a Georgist Australian political party that flourished throughout the 1920s and 1930s based on support for singletax. Based upon...
A corporate tax, also called corporation tax or company tax, is a type of direct tax levied on the income or capital of corporations and other similar...
broad categories: Income tax Payroll tax Property tax Consumption tax Tariff (taxes on international trade) Capitation, a fixed tax charged per person Fees...
In a tax system, the tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed. The tax rate that is applied to...
services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value-added tax. The HST is in effect in five of the ten Canadian...
International tax law distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property...
to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun economics affair. US tax academics showed...
A Tobin tax was originally defined as a tax on all spot conversions of one currency into another. It was suggested by James Tobin, an economist who won...
types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance...
the lump-sum taxation. In 2011, the federal income tax varied from a bracket of 1% (for singletax payers) and 0.77% (for married taxpayers) to the maximum...
A tax cut represents a decrease in the amount of money taken from taxpayers to go towards government revenue. Tax cuts decrease the revenue of the government...
Tax withholding, also known as tax retention, pay-as-you-earn tax or tax deduction at source, is income tax paid to the government by the payer of the...
FairTax is a single rate tax proposal which has been proposed as a bill in the United States Congress regularly since 2005 that includes complete dismantling...