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Single tax, the Glossary

Index Single tax

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]

Table of Contents

  1. 37 relations: Citizen's dividend, Consumption tax, Economic rent, Excess burden of taxation, Externality, FairTax, Flat tax, Geolibertarianism, Georgism, Henry George, Henry George Justice Party, Income tax, Justice Party of Denmark, Land (economics), Land value tax, Libertarianism, List of taxes, Market distortion, Natural resource economics, Non-aggression principle, Optimal tax, Overfishing, Pierre Le Pesant, sieur de Boisguilbert, Pigouvian tax, Populism, Proportional tax, Sébastien Le Prestre, Marquis of Vauban, Severance tax, Single Tax League, Tax incidence, Tax reform, Tax shift, Universal basic income, Value capture, Warren Samuels, Wiley-Blackwell, 9–9–9 Plan.

  2. Georgism
  3. Land value taxation
  4. Tax reform

Citizen's dividend

Citizen's dividend is a proposed policy based upon the Georgist principle that the natural world is the common property of all people. Single tax and Citizen's dividend are Georgism.

See Single tax and Citizen's dividend

Consumption tax

A consumption tax is a tax levied on consumption spending on goods and services.

See Single tax and Consumption tax

Economic rent

In neoclassical economics, economic rent is any payment (in the context of a market transaction) to the owner of a factor of production or resource, supply of which is fixed.

See Single tax and Economic rent

Excess burden of taxation

In economics, the excess burden of taxation is one of the economic losses that society suffers as the result of taxes or subsidies.

See Single tax and Excess burden of taxation

Externality

In economics, an externality or external cost is an indirect cost or benefit to an uninvolved third party that arises as an effect of another party's (or parties') activity.

See Single tax and Externality

FairTax

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 of the Internal Revenue Service.

See Single tax and FairTax

Flat tax

A 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.

See Single tax and Flat tax

Geolibertarianism

Geolibertarianism is a political and economic ideology that integrates libertarianism with Georgism. Single tax and Geolibertarianism are Georgism.

See Single tax and Geolibertarianism

Georgism

Georgism, also called in modern times Geoism, and known historically as the single tax movement, is an economic ideology holding that people should own the value that they produce themselves, while the economic rent derived from land—including from all natural resources, the commons, and urban locations—should belong equally to all members of society. Single tax and Georgism are economic ideologies, land value taxation, property taxes and tax reform.

See Single tax and Georgism

Henry George

Henry George (September 2, 1839 – October 29, 1897) was an American political economist and journalist. Single tax and Henry George are Georgism and land value taxation.

See Single tax and Henry George

Henry George Justice Party

The Henry George Justice Party, also called the Henry George League, was a minor political party in the Australian state of Victoria during the 1950s.

See Single tax and Henry George Justice Party

Income tax

An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income).

See Single tax and Income tax

Justice Party of Denmark

The Justice Party (Retsforbundet) of Denmark was founded in 1919 as an association and transformed into a political party in 1922.

See Single tax and Justice Party of Denmark

Land (economics)

In economics, land comprises all naturally occurring resources as well as geographic land. Single tax and land (economics) are Georgism and land value taxation.

See Single tax and Land (economics)

Land value tax

A land value tax (LVT) is a levy on the value of land without regard to buildings, personal property and other improvements upon it. Single tax and land value tax are land value taxation.

See Single tax and Land value tax

Libertarianism

Libertarianism (from libertaire, itself from the lit) is a political philosophy that upholds liberty as a core value. Single tax and Libertarianism are economic ideologies.

See Single tax and Libertarianism

List of taxes

This page, a companion page to tax, lists different taxes by economic design.

See Single tax and List of taxes

Market distortion

In neoclassical economics, a market distortion is any event in which a market reaches a market clearing price for an item that is substantially different from the price that a market would achieve while operating under conditions of perfect competition and state enforcement of legal contracts and the ownership of private property.

See Single tax and Market distortion

Natural resource economics

Natural resource economics deals with the supply, demand, and allocation of the Earth's natural resources.

See Single tax and Natural resource economics

Non-aggression principle

The non-aggression principle (NAP), also called the non-aggression axiom, is the legal or moral rule that states that for every person, all ways of action with their property except aggression are permitted (also called good), where aggression is defined as the initiation of forceful action, and where forceful action is defined as 'the application or threat of' 'physical interference (property breach) or fraud (contract breach)', any of which without consent.

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Optimal tax

Optimal tax theory or the theory of optimal taxation is the study of designing and implementing a tax that maximises a social welfare function subject to economic constraints.

See Single tax and Optimal tax

Overfishing

Overfishing is the removal of a species of fish (i.e. fishing) from a body of water at a rate greater than that the species can replenish its population naturally (i.e. the overexploitation of the fishery's existing fish stock), resulting in the species becoming increasingly underpopulated in that area.

See Single tax and Overfishing

Pierre Le Pesant, sieur de Boisguilbert

Pierre le Pesant, sieur de Boisguilbert or Boisguillebert (17 February 164610 October 1714) was a French lawmaker and a Jansenist, one of the inventors of the notion of an economic market.

See Single tax and Pierre Le Pesant, sieur de Boisguilbert

Pigouvian tax

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 parties that are not included in the market price).

See Single tax and Pigouvian tax

Populism

Populism is a range of political stances that emphasize the idea of "the people" and often juxtapose this group with "the elite".

See Single tax and Populism

Proportional tax

A proportional tax is a tax imposed so that the tax rate is fixed, with no change as the taxable base amount increases or decreases.

See Single tax and Proportional tax

Sébastien Le Prestre, Marquis of Vauban

Sébastien Le Prestre, seigneur de Vauban, later styling himself as the marquis de Vauban (baptised 15 May 163330 March 1707), commonly referred to as Vauban, was a French military engineer and Marshal of France who worked under Louis XIV.

See Single tax and Sébastien Le Prestre, Marquis of Vauban

Severance tax

Severance taxes are taxes imposed on the removal of natural resources within a taxing jurisdiction.

See Single tax and Severance tax

Single Tax League

The Single Tax League was a Georgist Australian political party that flourished throughout the 1920s and 1930s based on support for single tax.

See Single tax and Single Tax League

Tax incidence

In economics, tax incidence or tax burden is the effect of a particular tax on the distribution of economic welfare.

See Single tax and Tax incidence

Tax reform

Tax reform is the process of changing the way taxes are collected or managed by the government and is usually undertaken to improve tax administration or to provide economic or social benefits.

See Single tax and Tax reform

Tax shift

Tax shift or tax swap is a change in taxation that eliminates or reduces one or several taxes and establishes or increases others while keeping the overall revenue the same. Single tax and tax shift are tax reform.

See Single tax and Tax shift

Universal basic income

Universal basic income (UBI) is a social welfare proposal in which all citizens of a given population regularly receive a minimum income in the form of an unconditional transfer payment, i.e., without a means test or need to work.

See Single tax and Universal basic income

Value capture

Value capture is a type of public financing that recovers some or all of the value that public infrastructure generates for private landowners. Single tax and value capture are tax reform.

See Single tax and Value capture

Warren Samuels

Warren Joseph Samuels (September 14, 1933 – August 17, 2011) was an American economist and historian of economic thought.

See Single tax and Warren Samuels

Wiley-Blackwell

Wiley-Blackwell is an international scientific, technical, medical, and scholarly publishing business of John Wiley & Sons.

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9–9–9 Plan

The 9–9–9 Plan was a tax proposal that was a centerpiece of Herman Cain's 2012 campaign for the Republican Party's nomination for president of the United States.

See Single tax and 9–9–9 Plan

See also

Georgism

Land value taxation

Tax reform

References

[1] https://en.wikipedia.org/wiki/Single_tax

Also known as Impôt unique, Single-tax.