The single-tax movement, headed by Henry George, refers to the idea that

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The single-tax movement, headed by Henry George, holds that rent is a surplus that can be taxed without distorting resource allocation. This tax would be less costly to administer than other taxes and could be used to finance government services. Furthermore, the single-tax movement believes that land rent should be treated as a public resource that belongs to all citizens, rather than to individual landowners. This approach to taxation is known as "Georgism."

The Single-Tax Movement, Headed by Henry George, Refers to the Idea