It would do this by replacing the many different taxes levied by individual states with a single sales tax.
通过将单一营业税取代各州各种不同的税收来实现这一目的。
托尔斯泰传
There is no remedy but that of returning the soil to the labouring people. As a solution of the property question, Tolstoy recommends the doctrine of Henry George and his suggested single tax upon the value of the soil.
A single tax is a system of taxation based mainly or exclusively on one tax, typically chosen for its special properties, often being a tax on land value. The idea was proposed independently by John Locke and Baruch Spinoza. The French physiocrats later coined the term impôt unique because of the unique characteristics of land and rent.