Who should be taxed according to Henry George's 'single tax' theory?

A big business

B. land owners

C. immigrants and poor

D. land and business owners

E. middle and upper class citizens

Land owners should be taxed according to Henry George's 'single tax' theory.

Option B

Explanation:

Henry George, land reformer and businessman who introduced a single tax in Growth and Poverty (1879), which would eliminate all rents, including income through the use of bare land and also not developments, and remove any other tax.

A single tax is a tax system mainly or primarily premised on one tax, usually selected for its specific properties, which is often a property-value tax. In the 17th generation, John Locke and Baruch Spinoza suggested the idea of a single land value tax separately.

After its best-known advocate Henry George, this "single tax" campaign became recognized later as georgism. It introduced a simpler and equitable taxation system that respects natural rights and whose income is solely based on income from land and natural resources, without any further taxation of developments, such as buildings.