single tax

noun Economics.
a tax, as on land, that constitutes the sole source of public revenue.

Origin:
1875–80, Americanism

single-tax, adjective
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Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
single tax
 
n
1.  a taxation system in which a tax on one commodity, usually land, is the only source of revenue
2.  such a tax

Collins English Dictionary - Complete & Unabridged 10th Edition
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Example sentences
Consider lumping your expenses into a single tax year, even though your
  academic-year sabbatical may cover two tax years.
It is the system as a whole that needs to be progressive, not every single tax.
In the entire discussion, nowhere is a single tax rate or a figure mentioned.
Using your logic, the government should be giving away money to every single
  tax payer.
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