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 law. Generally speaking, the existing taxes were not based on an…

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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 30 September 2023 <http://dx.doi.org/10.1163/2352-0272_emho_COM_021281>
First published online: 2015
First print edition: 20180915

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