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…