[1][2] Pierre Le Pesant, sieur de Boisguilbert and Sébastien Le Prestre de Vauban were early advocates for a single tax, but, rejecting the claim that land has certain economic properties which make it uniquely suitable for taxation, they instead proposed a flat tax on all incomes.
[3] In the late 19th and early 20th century, a populist single tax movement emerged which also sought to levy a single tax on the rental value of land and natural resources, but for somewhat different reasons.
[4] This "Single Tax" movement later became known as Georgism, after its most famous proponent Henry George.
It proposed a simplified and equitable tax system that upholds natural rights and whose revenue is based exclusively on ground and natural resource rents, with no additional taxation of improvements such as buildings.
Some libertarians advocate land value capture as a consistently ethical and non-distortionary means to fund the essential operations of government, the surplus rent being distributed as a type of guaranteed basic income, traditionally called the citizen's dividend, to compensate those members of society who by legal title have been deprived of an equal share of the earth's spatial value and equal access to natural opportunities (see geolibertarianism).