亨利・乔治以他的关于土地价值所有税(single tax)的主张而聞名。乔治继承了大卫·李嘉图、詹姆斯·密尔和约翰·斯图尔特·密尔等经济学家对土地特点的研究,并全面公式化了这些经济法则[15]。乔治认为,土地价值税是最道德和最高效的税:土地不由任何人创立,是社会共有的公共财产[16],因而土地税是最道德的税;而土地的供给是恒定的,因此对它收税不会有影响土地生产力或产生无谓消耗等问题,所以土地税也是最高效的[17]。因此,政府应该用只通过土地价值税的来获得收入[15][18]。这项单一土地税将针对未改善的土地价值,即如果土地处于自然状态,没有建筑物、景观等等时土地的价值[15]。通过这样的执行,政府即能征收充足的税收以继续运转,也能减轻社会各阶层公民的负担。1976年诺贝尔经济学奖主米尔顿弗里也曾赞同过乔治的的看法,说过地价税是「最不坏的税」(the least bad tax)[15][19]。
^Kaye, Harvey J. "Founding Father of the American Left." The New York Times, July 31, 2005, query.nytimes.com/gst/fullpage.html?res=9801E2DB153CF932A05754C0A9639C8B63
^Greenslade, William. Grant Allen : literature and cultural politics at the Fin de Siècle. Aldershot, Hants, England Burlington, VT: Ashgate. 2005. ISBN 0754608654.
^Drewry, John E. Post Biographies Of Famous Journalists. Kessinger Publishing, LLC. 2010.
^Douglas, Paul. We Need Land Reform. Incentive Taxation. [November 9, 2016]. (原始内容存档于2020-08-08).
^Contemporary Europe since 1870. Carlton J. H. Hayes. 1953. https://books.google.com/books?id=yCmUjgEACAAJ Quote: "A young Welsh Liberal, David Lloyd George, was especially impressed by Henry George."
^Piott, Steven L. American Reformers, 1870–1920: Progressives in Word and Deed. Lanham, Maryland: Rowman & Litlefield Publishers. 2006: 78. ISBN 978-0-7425-2763-8.