| 释义 |
single tax Econ.
[f. single a.: tr. Fr. impôt unique.]
a. A tax on that part of land value known as unearned profit (produit net), proposed by François Quesnay (1694–1774) and favoured by the Physiocrats. (See esp. quot. 1931.)
1853J. R. McCulloch Sketch Life & Writings F. Quesnay in Treat. & Ess. Econ. Policy 436 It is needless to make any remarks on the exploded notion of Quesnay with respect to agriculture being the only source of wealth, or on his project for consolidating all taxes into a single tax (l'impôt unique), to be laid direct on land! 1880Nation 12 Aug. 118/2 All this is accomplished by adopting the impôt unique of the physiocrats—the single tax on land—provided the tax be high enough to leave the cultivator nothing but wages [etc.]. 1931Amer. Econ. Rev. XXI. 607 The peculiar characteristic of the Physiocrats' single tax is to be found in the idea of produit net. It was not essentially a single tax on land at all. It was a single tax on surplus agricultural products. 1966A. Gilpin Dict. Econ. Terms 185 The Physiocrats..favoured a single tax—an ‘impôt unique’—on land, arguing that the cultivation of land was the only work really productive of wealth.
b. A tax on land value as the sole source of public revenue, proposed by Henry George (1839–97). Freq. attrib.
1879H. George Progress & Poverty viii. iv. 383 The effect of substituting for the manifold taxes now imposed a single tax on the value of land would hardly lessen the number of conscious taxpayers, for the division of land now held on speculation would much increase the number of tax payers. 1891Century Mag. Sept. 795/1 Here we have the core and essence of the single-tax philosophy—confiscation. 1917Amer. City Apr. 384/1 May I..call serious attention to land value taxation—the single tax—which I believe should be regarded as..a satisfactory and just system of revenue. 1926Daily Colonist (Victoria, B.C.) 14 July 2/5 The single tax method of taxation was praised enthusiastically. 1933H. G. Wells Shape of Things to Come ii. 244 Utah had become a practically autonomous Single-Tax State. 1944G. B. Shaw Everybody's Political What's What? xxxvii. 322 If he proves that he knows as much about economic rent as Thomas De Quincey and Henry George did..he must not be asked whether his conclusions are the Conservative ones of De Quincey, the Single Tax of George, or the revolutionary ones of Marx. 1950World-Herald Mag. (Omaha) 26 Mar. 9/2 The once prominent single tax movement, no longer a red hot political issue, is one which has continued on unobtrusively. 1979Vole 8 Nov. 25/1 His [sc. George's] Single Tax would confiscate, not the land, but the rents presently paid to owners.
c. Single Tax Party, the English name for a Danish political party inspired by the economic principles of Henry George (see sense b above).
1950Manch. Guardian 15 Sept. 6/2 The most remarkable feature, however, was the rise of the Danish single⁓tax party (disciples of Henry George who call themselves the Union of Justice). 1961Denmark 91/2 Of new parties the Communist Party and the Single-Tax Party proved to be durable. 1970W. G. Jones Denmark vi. 134 A new part called Danmarks Retsforbund—normally known in English as the Single Tax Party..has had parliamentary representation and is still in existence.
Hence single-taxer (also with initial capitals), a believer in the advantages of a single tax; a member of the Single Tax Party.
188920th Cent. (N.Y.) 6 Apr. 102/1 He says that is a fair question which no Single-taxer ever answers, but that if it is evaded the whole single-tax theory vanishes. 1934B. Russell Freedom & Organization 1814–1914 xi. 124 Both Socialists and Single-Taxers derived their proposals from him [sc. Ricardo]. 1941[see Jehovah 2]. 1968Times Lit. Suppl. 25 Apr. 436/5 A front-parlour discussion group that included communists, spiritualists, psychic researchers and single taxers. |