UNITAX represents the International Single Tax Association (ISTA).  The purposes of ISTA are to (1) join with other groups in their efforts to get the views of Henry George (1839-1897) back into the public forum, and (2) preserve the expression "single tax" as the best and most comprehensible name that can be assigned to his proposal. 

In his famous book, Progress and Poverty, Henry George, a dramatic speaker and writer, proposed that all taxes on labor and capital (e.g., income, sales, trade; buildings, houses & other improvements to property; agricultural, industrial, commercial, and all other productive activities), be abolished.  He wanted public revenue to be raised from only one "single tax," to be imposed on unearned land values.  These derive from such factors as urban concentrations of population, fire and police protection, good schools, libraries and entertainment facilities, arteries of transportation, scenery and climate, and other amenities unrelated to anything done by non-producing landholders.
  Advocates of the single tax argue that if their plan were adopted, the liberation of production from taxation would combine with drastically reduced land price, to create an era of prosperity and affordable housing that would never go away. 

"To abolish these taxes would be to lift the whole enormous weight of taxation from productive industry . . . .  And so with the farmer . . . . of all classes above that of the mere laborer, they have the most to gain by putting all taxes upon the value of land." -- Progress and Poverty, pp. 435 & 449.