[经] 单一税

[ noun ]
a system of taxation in which a tax is levied on a single commodity (usually land)
<noun.possession>

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.]