Encyclopedia of Early Modern History Online

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Impôt unique
(802 words)

1. Concept and significance

In tax policy, impôt unique (“single tax”) denoted the ideal of a single direct tax – that is, the impostion of just one tax – on land, an idea advocated especially in 18th-century French physiocracy. The emergence of this concept was closely associated with the Enlightenment discussion of the state and its relationship to its subjects from the perspective of natural la…

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Köster, Roman, “Impôt unique”, in: Encyclopedia of Early Modern History Online, Editors of the English edition: Graeme Dunphy, Andrew Gow. Original German Edition: Enzyklopädie der Neuzeit. Im Auftrag des Kulturwissenschaftlichen Instituts (Essen) und in Verbindung mit den Fachherausgebern herausgegeben von Friedrich Jaeger. Copyright © J.B. Metzlersche Verlagsbuchhandlung und Carl Ernst Poeschel Verlag GmbH 2005–2012. Consulted online on 26 August 2019 <http://dx.doi.org/10.1163/2352-0272_emho_COM_021281>
First published online: 2015
First print edition: 20180915



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