 The Georgist philosophy is based on the writings of the economist Henry George (1839–1897) and is usually associated with the idea of a single tax on the value of land.His most famous work is "Progress and Poverty" (1879), a treatise on inequality, the cyclic nature of industrialized economies and the use of the land value tax as a remedy.Georgists argue that a tax on land value is economically efficient, fair and equitable; and that it can generate sufficient revenue so that other taxes (e.g.