DICT.TW Dictionary Taiwan

 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.
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 single tax
      n : a system of taxation in which a tax is levied on a single
          commodity (usually land)