'Single tax' definitions:

Definition of 'single tax'

(from WordNet)
noun
A system of taxation in which a tax is levied on a single commodity (usually land)

Definition of 'Single tax'

From: GCIDE
  • Single tax \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 Suppl.]