Problems in American Democracy
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Chapter 11 SINGLE TAX

104. DEFINITIONS.-The words "single tax" refer to a policy under which all public revenue is to be raised by a single tax on land value. All other taxes are to be abolished. By land value is meant the value of the land itself, irrespective of all improvements, such as ditches, drains, and buildings. Everything done on the land to increase its value

            
            

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