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Sometimes there's only a single tax allowed. Like in the US the federal government can only tax income unless they change the constitution.

LVT as the single tax would be much harder to repeal.



This is close to, but not entirely, true. The US federal government also has the power to levy direct capitation taxes (taxes that are effectively constant per-person without regard to any other factors).

In practice, those taxes are impractically regressive, but the federal government does have that power under the Constitution.




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